扩大我国企业年金制度覆盖面研究:理论基础、制约因素与对策建议  

Research on expanding the coverage of China's enterprise annuity system:theoretical basis,constraint factors and countermeasures

作　　者：董克用[1] 周宁 DONG Keyong;ZHOU Ning

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《社会保障研究》2024年第4期39-49,共11页Social Security Studies

基　　金：教育部哲学社会科学研究重大课题攻关项目“促进我国多层次养老保险体系发展研究”(项目编号:21JZD035)的阶段性研究成果。

摘　　要：提高企业年金覆盖率是人口老龄化背景下,发展我国多层次多支柱养老保险体系的重要举措。现阶段,我国企业年金制度在参与规模与投资收益增长上成效显著,但覆盖率长期偏低、参与企业的类型失衡等问题也不容忽视。在明确企业年金本质是企业利润分享、直接目标是留住与吸引人才、表现形式近似延期工资或企业福利的基础上,结合对多地区、多行业与多类型的尚未及已经建立企业年金计划的企业的调研,从主体与制度两个维度,构建了企业建立年金计划的制约因素分析框架,提出应从重新审视企业年金制度定位、探索设立简易企业年金计划、适度放宽建立企业年金计划的条件、适时优化企业年金计划各运作环节的政策设计、扎实推进企业年金政策宣传工作等方面入手,推动我国企业年金扩面工作的高质量开展。Improving the coverage rate of enterprise annuity is an important measure for developing China's multi-level and multi-pillar pension insurance system in the context of an aging population.At present,China's enterprise annuity system have achieved significant results in terms of participation scale and investment income growth,but the long-term low coverage rate and the imbalance of the types of participating enterprises cannot be ignored.On the basis of clarifying that the essence of enterprise annuity is profit sharing,the direct goal is to retain and attract talents,and its manifestation form is similar to deferred wages or enterprise welfare,according to the investigation of enterprises in multiple regions,industries and types that have not yet established enterprise annuity plans or have already established enterprise annuity plans,this paper constructs an analysis framework of the constraint factors on enterprise annuity plan establishment from two dimensions of subject and system.It is proposed to re-examine the positioning of the enterprise annuity system,explore the establishment of a simple enterprise annuity plan,moderately relax the conditions for establishing enterprise annuity plans,timely optimize the policy design of various operational links of enterprise annuity plans,and solidly promote the publicity work of enterprise annuity policies,in order to promote the high-quality implementation of expanding the coverage of enterprise annuity in China.

关 键 词：企业年金 利润分享 制度覆盖 制约因素 参与意愿 

分 类 号：F842.6[经济管理—保险]