Research On The Enterprise Annuity Development Of China

Enterprise annuity develop steadily have respect to the sustainable development of enterprise employee old-age insurance system, so, study the system arrangement how to realize the enterprise annuity develop steadily is very important. The paper draws domestic and foreign research achievements, use comprehensively the methods of literature resource qualitative in combination of quantitative and charts to combed our country' enterprise employee old-age insurance system structure, analyses the current situations and issues, and try to conceive the quasi-mandatory enterprise annuity system arrangement according to the principle of institutional economics institution change.Through combed the evolution process of basic enterprise employee old-age insurance and enterprise annuity in the article, probe the issue of the enterprise employee old-age insurance system structure has been, and found that our country' basic old-age insurance replacement rate decreased year by year, the development depth of enterprise annuity is very limited. This circumstance leading to pension treatment gap between the employees of enterprises and institutions,government agencies workers. So, to resolve the structure issues through accelerate the development enterprise annuity is significant. Next, the paper analyzes the restraining factors and outside effective circumstances of our country' enterprise annuity system face in the development process. Through comparative study the enterprise annuity of the United States and Germany, to seek ideas just be adapt for China's national conditions.Considering tax preferential policy is weak, the working paper conceived the quasi-mandatory enterprise annuity system arrangement according to the principle of institutional economics institution change, and devise enticing evolutional systems to encourage and allure enterprise and it's employee to build enterprise annuity. To think over the insufficient efficient needs, the article proposed two suggests:first, advocate medium-sized and small enterprises to start to purchase collective enterprise annuity plan products; second, proposing made the personal accounts of the basic old-age insurance merge into the enterprise annuity system. As to interest division situation exist between occupational management agencies, thesis proposed the fiducially funds management model based on the fiduciary duty. Negative externality accompany with the development progress of the enterprise annuity, the working paper proposed suggestions from two sides:one hand, through economic, administrative and property rights approach to deal with it; another hand, construct re-insurance mechanism for the enterprise annuity as a" protective umbrella." Finally, develop and improve the enterprise annuity issues, must doing it accompany with the process of perfect investment and regulatory environments, reform the income distribution system and against population aging trend.Via above systems arrangements and proposals, not only can work out the problem of uneven development enterprise annuity, promote the steady development of corporate annuity, but also help the enterprise employees'old-age insurance system achieve for sustainable development.