Study On Occupational Pension System Of Elite Athletes

In the recent years, all the countries of the world have settled social security, which aimed to provide basic living security for people; the occupational pension, as the second type of pension system, is used to increase security level , and the business insurance, as the third kind of security, is used as the multi-pole pension system. Now, the basic pension of our athletes frame has been confirmed and gradually carried out, however, the occupational pension system of the athletes is comparatively draggled and really needs to be explored actively and to established occupational pension system, so as to settle the following problems, such as non-assurance living of athletes out of commission, talents drains and understaffed of young athletes. Combing to the characteristics of athlete , the thesis will explore the occupational pension system that is fit for the athletes, so as to perfect the social assurance system of athletes, assure their legal interests, promote the stable development of competitive sports events.This thesis will summarize the basic theories of occupational pension; argue for the necessity and feasibility of occupational pension system establishment through case study and demonstration analysis in view of actual condition of athletes, sport team and competitive sports events; review the occupational pension system of American athlete and learn their successful experience; put forward the measures of athletes’occupational pension establishment and development for the factors that restrict the establishment and development of our athletes’occupational pension systems.The research shows: the occupational pension system can assure the living conditions of the athletes out of commission and make them get rid of poor life; avoid talents drains; guarantee the staff sufficient and sustainable development of sport, hence, it is quite necessary to establish the occupational pension for athletes; now, our country is able to establish occupational pension system for athletes and has the feasibility to establish it; the cognition of government, sport teams and athletes out of sufficient, non-perfection of tax policy and rigid frame of occupational pension are the factors that restrict the establishment and development of occupational pension of athletes. The measures that promote the establishment and development of athletes’occupational pension: clear responsibility of government and pay attention to the development of occupational pension; correct focus of work and mobilize the active participation of sports teams; make more propaganda and arouse the willingness of elite athletes necessity; unify regulations and improve the binding of tax incentives; adjust the limit tax incentives and increase tax incentives link; explore the characteristics management operation mode and increase the flexibility of the system.