中国企业年金发展中的问题及对策  

Research on the Problems and Countermeasures in the Development of Chinese Enterprise Pension Fund

作　　者：庞瑞瑞 Pang Ruirui(School of Philosophy and Public Management,Henan University,Zhengzhou 450046,Henan)

机构地区：[1]河南大学哲学与公共管理学院,河南开封475001

出　　处：《武汉工程职业技术学院学报》2024年第2期69-72,98,共5页Journal of Wuhan Engineering Institute

基　　金：河南省高等学校哲学社会科学重大项目“河南省社区居家养老服务体系构建路径问题研究(2023YYZD05)”。

摘　　要：随着人口老龄化问题的加剧,多支柱养老保险体系的建设愈显重要。企业年金作为第二支柱的重要组成部分,其发展程度备受关注。近年来,我国企业年金发展迅速,但企业员工参与企业年金的意愿较低。通过分析我国企业年金发展中存在的问题和影响因素,进而提出加大企业年金宣传力度、建设企业年金基金投资机制、完善企业年金的税收优惠政策、提高企业年金的转移接续能力以及完善法律法规建设的对策建议,以促进企业年金参与率的提高,推动企业年金不断发展。As the problem of population ageing deepens,the construction of a multi pillar pension insurance system is becoming increasingly important.As an important component of the second pillar,the level of development of enterprise annuity has attracted much attention.In recent years,the development of enterprise annuities in China has been rapid,yet the willingness of enterprise employees to participate in enterprise annuities is relatively low.Therefore,this paper analyzes the problems and influencing factors of China's enterprise annuity,and puts forward the countermeasure and suggestions to strengthen publicity,strengthen the construction of enterprise annuity fund investment mechanism,improve the tax preferential policies of enterprise annuity,strengthen the transfer and succession capacity of enterprise annuity,and accelerate the improvement of laws and regulations,in order to promote the improvement of the participation rate of enterprise annuity and to promote the continuous development of enterprise annuity.

关 键 词：企业年金 社会保险 参与率 

分 类 号：F842.6[经济管理—保险]