The Research Of Enterprise Annuity System Under China’s Increasing Aging Population

At present, Countries in the world in efforts to promote the single-pillar social pension system develop to multi-pillar, the enterprise annuity system as the second pillar of the construction of multi-level pension system, but it has not played its due role, enterprise annuity system have great positive significance in improve enterprise cohesion, promote financial deepening, prosperity of capital markets and relieve the national pension pressure, and so on. The context of the degree of china’s aging population deepening as the thesis’s starting point, in reference to foreign countries or regions of the enterprise annuity system construction’s mature experience, launch a more comprehensive study and explore to the enterprise annuity system of our country, at present, China’s basic old-age insurance personal account’s "empty account" problem is more serious, There is the enlarging trend of the amount, and only we can effectively address the basic pension insurance "empty account" problem by improving the development and construction of China’s enterprise annuity system, in order to mitigate the adverse form the impact of population aging on China’s economic and social development.This thesis consists of four chapters:the first chapter is an introduction section, including: the background, significance and purpose of research, the domestic and foreign researches, research content, research methods, innovation, lack of research and future efforts directions; the second chapter describes in detail the present situation of the China’s aging population and history of development and current situation of enterprise annuity, and on this basis, explained develop enterprise annuity system in our country under the background of aging population has great significance in enhance competitiveness and cohesion, promote financial deepening, promote financial market prosperity, ease the pressure of the basic pension insurance, etc.; the third chapter describes the development of enterprise annuity in some foreign countries, including:the characteristics and shortcomings of the United States 401 (K) plan, Japan’s enterprise annuity’s type, characteristics and the existing problems, the MPF scheme features and reference for the Mainland’s pension system; the fourth chapter in terms of SMEs, legal and regulatory mechanism proposed more in line with China’s national conditions solutions, provide some policy recommendations to China’s enterprise annuity system can be better developed in the future.