The Enlightenment Of Foreign Enterprise Annuity Development To China's SMEs

As an important pillar of the "three pillars" of old-age security, enterprise pension is very important to the development of the pension system in every country. Enterprise pension has achieved success in foreign countries. In our country, the development of the enterprise pension is not mature, and there are still some problems in the development of the enterprise pension. It's still in the primary stage in our country at present.According to the study of the enterprise pension in the foreign countries, such as America, UK, Japan and Australia, the enterprise pension played a very important role in the old-age security in these countries. There are some characteristics of the enterprise pension in these four countries. They all have a trend of the joint, and there are many types of enterprise pension in these four countries. Of course, there are also more perfect laws and taxation system in the process of the development of enterprise pension.What this paper find is that the development of the enterprise pension in our country is still in the primary stage. There are some problems such as small scale, uneven and unstable earnings in the development of enterprise pension in our country, and enterprise pension in our country can't really play an important role of supplementary pension. This paper tries to discuss the feasibility of the development of enterprise pension from the small and medium-sized enterprises. Based on the research methods of internal cause and external cause, the external development environment of small and medium-sized enterprises is not good, and there are no corresponding norms and guidance to attract the development of enterprise annuities; on the other hand there is no enthusiasm in the small and medium-sized enterprises, and the staffs are lacked of awareness in the internal aspects.From the study of the development of foreign enterprise pension, the strength of foreign small and medium-enterprises themselves, the government intervention, the maturity of the market economy and the equal consultation system between employers and employees, these factors all play an important role in the development of enterprise pension. After the study of the development of enterprises pension in foreign countries and the present situation of the enterprises pension in our country, the first measure need to do for the development of the pension plan for small and medium-sized enterprises in our country is the theoretical construction of the enterprise pension, especially for the small and medium-sized enterprises. Secondly, the government needs to speed up the construction of enterprise pension system for small and medium-sized enterprises, such as the construction of laws, taxation and account management. Moreover, in the development process, it also needs to strengthen the function of each subject, from the government,small and medium-sized enterprises and personal aspects, to clear the responsibility of the various subjects. Finally, on the basis of summarizing the ideas of the development of enterprise pension in our country, it is necessary to strengthen the flexibility and the adaptability of the main characters in the process of construction.