Study On Legal Problems Of The Enterprise Annuity In China

The enterprise annuity is a supplement endowment insurance, which set up voluntarily on the basis of the endowment insurance by the enterprise and worker, it is an important part of the multi-level endowment insurance system too. The development of the enterprise annuity is an inevitable outcome of the developments of the social history, economy, culture etc. It is an inexorable trend of the basic endowment insurance's development. The enterprise annuity has gotten very great improvement after the World War II . Most industrialized countries all set up the relatively perfect annuity system of enterprise, just like: 401K in the U.S.A.; the gold plan of the Hong Kong; The national annuity of Japan; The job annuity of Britain etc.Develop and perfect the annuity system of the enterprise annuity is an urgent need,which conforms with the present national conditions. The enterprise annuity system is the significant part of the reform of social security of our country, setting up the annuity system can strengthen the appeal to the outstanding talent of enterprise, make enterprise advanced in the competition.The annuity system of enterprise of our country is still in stage of starting. The enterprise annuity is still in little scale, and develops uneven .The basic reasons of above-mentioned is: The institutional improvement of the annuity and relevant related system lag behind, lead to the fact that the enterprise annuity is unable to effect; Enterprises burdens serious, Acts and efforts for expediency generous exist, Inside peoples control issue and democratic and imperfect and at social security demand on the weak side phenomenon also restrain enterprise from annuity be the main factor of the endowment insurance. Structure and perfect of our country enterprise annuity systems, we should pay 3respects:the collection, fund manage and supervise.Principle of annuity collection should have been carried out under the prerequisites of the national policies and regulations, proceed from reality. It balances the interests relations of different workers and raise within the limits of one's own resources; It should combine together with the human resources strategy of the enterprise to take over proportion.At present, enterprise fund are mainly deposited to bank or buy national debts, also in some specific place the fund is engaged in security and make investment. The investment channel is not smooth, the running of fund is lack of vigor. Currently, enterprise annuity fund assets distribute in bank deposit and loan investment, it account for more than 80% of total value, the stock invesment are fewer than 20%. Bad smoothinvestment channel and lacking of preserve value are the important problems that the enterprises should confronting. In a lot of developed countries, the enterprise annuity is well received because of its flexible conceptual design, changeable investment way, because of the improvement of the investment yield, have stimulated the growth of paying the fees and popularization of the plan, Make the enterprise annuity become the most important" pillar". So open up the new investment channel, lead enterprise annuity fund into the capital market in right amount in good time, will contribute to improving the expectation earning ratio of the fund and ability to resist risk, contribute to maintaining the legitimate interests of the enterprise and worker, raise the masses of enterprises and the worker's enthusiasm, Drive the enterprise annuity to develop in a healthy way finally.It make present fund management of enterprise annuity not only facing risk but can't meet the demands of marketing running. Our country's current management of annuity fund is handled by all kinds of organization. Annuity collection, accountant adjust, fund registration are all depend on the labour and capital, financial function offices of enterprise basically. The function that the management information system of enterprise annuity is only simple to keep accounts, the fund gathered is invested by the enterprise directly, some even invest in...