| Since 1970s, there has been a great upsurge of reform around the world in endowment insurance system and retirement system after the appearance of a series of problems such as Petroleum Crisis, Endowment Crisis and Aging Crisis. Each country around the world has put forward the idea of setting up enterprise pension system and has put it into effect. Our country is no exception.Since the mid 1980s, Chinese government has made reform in traditional state-unit guarantee system. By summarizing experiences and learning experiences from the advanced countries such as U.S.A, China formally has established a multi-layer endowment guarantee system and aimed at developing enterprise pension system into one of the Three Pillars of endowment guarantee system.The current Chinese enterprise pension system was a result produced during the special period of Chinese economic transformation and under special Chinese historic and cultural background. Though it has its own reasons for existence, twenty years' reform and practice have already proved that there are a lot of problems with such kind of system. Therefore, it is urgent that a deep analysis and study be conducted from the aspects of environment, arrangement and transformation. These essential theoretical interpretations, theoretical guidance and solution to the problems can provide theoretical support for the future smooth development of Chinese enterprise pension system. By utilizing the products of Classic Theory of Enterprise Pension System, System Transformation Theory, Method-dependence Theory and Transformative Economic Theory in enterprise annuity system, this thesis gives a relatively comprehensive and systematic analysis of Chinese enterprise pension system in the 1980s. From the experiences gained abroad, enterprise pension plays an active role in helping retired employees get a better sense of security, solving the aging problems of the society and relieve the financial burden of the government. China is moving rapidly towards a society of industrialization, information and old-age. Therefore, it is of even greater significance for us to study, explore and then establish an enterprise pension system with Chinese characteristics by focusing on the problems existing in the current Chinese enterprises:It helps to reform the Insurance System of Old-age in China.It helps to reduce or overcome the so-called "short-term" behavior exist in the enterprises and among employees. It helps to stimulate the development of Chinese capital market.It helps to improve the national economy in China.By reading and consulting large amount of literature related to the development, current status, operation and management of enterprise annuity system both home and abroad, chapter one and two mainly explores in the following aspects: the background and theoretical foundation of enterprise pension; the basic status and the latest development of both theory and practice in the field of enterprise pension at home and abroad; the main mode and management operation of enterprise plan. Chapter three first analyzes and compares the mature enterprise pension system set up in the western countries with U.S. as the focus of discussion and then briefly introduces the trend in the development of internalized enterprise pension, thus summarizes the inspirations China can get in establishing her own enterprise pension system.It is important to establish annuity system and maintain the principle of voluntary participation.In establishing social old-age security system, the responsibility should be shared by the state, society and individuals.There is no absolute but relative "being voluntary" or "being compulsory". We must make full use of the law.It is very important to encourage both enterprises and their employees to participate in the enterprise pension program by offering favorable policy on taxes.It is essential to conduct the enterprise pension program and make its operational mode full of variety and choices.In chapter four, the author, first of all, makes...
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