Comparison Of The Developed Country's Private Pension System And The Insight For CHINA

Private pension(abroad has become superannuation, occupational pension. Enterprise Annuity, and so on.) refers to the government to enforce the basic endowment insurance system, enterprises under the guidance of state policy to further enhance the living standards of employees for the purpose of retirement under the voluntary, according to the principles established by the pension plan. And numerous studies indicate that the establishment and development of enterprises pension system for old-age insurance system of a country sound system, promoting economic development and maintaining social stability plays a crucial role.I believe that the current domestic enterprises pension system on the research work in a few remaining deficiencies : first, involving enterprises Annuity literature number is more, but focused on the basic theoretical enterprise Annuity description, the lack of in-depth theoretical study, for example, not from specific environmental conditions for the applicability of the various theories and developments to explain, In addition to the functional characteristics of the enterprise annuity is not good categorized;Second, the pension system introduced by the foreign enterprises, although many, but not fundamentally explore their successful experiences, the problem lies in the current study is focused on a number of national enterprises Annuity vertical analysis system, and its various components of the horizontal comparison;Once again some of our corporate pension system too vague description of the existing problems, the only problem with the performance, but not from a perspective on the root causes of these problems. Based on the above analysis, and based on the principles of problem-oriented, the focus of this proposed law on the use of tables in some developed countries pension system-enterprise and multi-level comparative study;And on this basis with the current development of China'senterprises pension system started related SWOT and survey. Lessons from abroad through enterprise annuity system developed successful experience, and in-depth analysis of the existing problems of domestic enterprises pension system causes to explore a corporate pension system in conformity with China's national conditions benign development path.During the course of the study, the authors found that in developed countries pension system is at a higher maturity location, not only because its has a long history, and there are still some deeper level causes, such as enterprises generally good, relevant theoretical maturity high, rich plan types, and stable funding sources, reasonable tax incentives, a comprehensive legal system to monitor and regulate the operation of the structure, systems design and humanization of flexibility, such as defining the responsibilities of science;In contrast, China's enterprises pension system is the gap-and therefore needs from now start from the beginning with sound system in our basic national conditions on the basis of positive foreign experiences and accelerate our enterprise annuity system of laws and regulations on the process.