The Study On The Impetus Mechanism Of The Chinese Occupational Pension

In industrialized developed countries such as the America and the Japan. the occupational pension system has already developed into the important pillar of social insurance, and the important component of enterprise's manpower resources management strategy at present, already forms a set of steady systems. Holding attitude of encouragement, Chinese government has already issued the multiple policies and regulations that promote the development of the occupational pension within the past ten years, as a matter of fact ,it has progressed very slowly, and the evidence shows the coverage of the occupational pension is only equivalent to about 6% of that of the basic old-age insurance. The demand for the occupational pension is so large and there is policy support in our country, why the occupational pension is developed so slowly? I think, according to national conditions in the present stage of our country, the main resistance of the occupational pension system creation is the enterprise internal.In four major parts of the full text, I define concept and characteristic of the occupational pension at first, have introduced the historical evolution and theoretical foundation of the occupational pension, I compare the American enterprise system from the Japanese enterprise system which has different ideal to set up the occupational pension ; Secondly, in the third chapter, I study the forming and lasting condition of the Chinese occupational pension, this is a core herein. I use" cooperation-benefit "analysis frame as the foundation of the occupational pension, and then regard the property backgrounds of enterprises as the breakthrough point, use western economics "economic people" theory and "social people" theory that enterprise bear social responsibility suppose to analyze the basement of human nature to set up the occupational pension, Have analyzed the products attribute of the Chinese occupational pension are the accurate public products with private attribute through the public products theory, This offers the chance that the enterprises set up the occupational pension in the market. Based on long-term enterprise's developed continuously, use the cost ~ income theory to analyzes that only when the cost paid to set up supplementary pension of enterprises is smaller than its income obtained, then enterprises have inherent Impetus of setting up the occupational pension, In addition, relevant interests colonies such as government and workers, etc. promote from the outside that realize theirs' own maximize interests, This has offered Impetus foundation and lasting condition for the fact that enterprises set up supplementary pension in the market. Finally, we objectively analyze the setting-up condition of the occupational pension in different ownership of Chinese Enterprise, and I come up with four aspects formative suggestions to accelerate the development of the Chinese the occupational pension: establish the legal status of the occupational pension; improve legislation concerning occupational pension standardization and development; frame tax preferable policy stimulating the occupational pension development; studying international experience ,enlarge the supervision strength of the occupational pension.