The Research Of Chinese Enterprise Pension DC Model

The data of China fifths census display, the elderly over 65 years old are 6. 96 percent of aggregate population. This means China enter into elder society and population aging rapidly, which will increase the financial crisis of basic pension and request the enterprise pension system to supplement pension.The enterprise pension system will become to the important pillar of our"three-pillar"pension system. As pension fund and investment demand, the enterprise pension system is an important social policy and economic policy of the national economy and the people' s livelihood. Whether enterprise pension schemes is well or not that will direct impact the life quality of retire people and the development of capital market. The enterprise pension system is an important system deciding the steadily of society and economy.Enterprise pension determined by the treatment methods can be divided into treatment deterministic(DB) and the toll-set(DC) two. Through the overseas experience, since the 1990s many countries experiencing the painful lesson, such as the United States"Shitutebeike incident,"the British"Maikeweier Incident", they gave up DB and DC-based enterprises to pension. Foreign experience in the draw, based on China's national conditions, China's enterprises to choose the annuity-type model DC. DC-accumulation system of enterprise pension system in line with the global trend, in line with China's long-term development requirements, help to promote the development of the capital market is conducive to the development of enterprise annuity.In this paper, and draw domestic and foreign enterprises in pension theoretical study and practical activities in areas such as the latest results, comprehensive use of qualitative analysis and quantitative analysis of the integration of analysis method, in discussing options DC-based enterprises pension model of correctness, its operation process involves the systematic study of the issue, including the contribution rate, the rate of substitution treatment and to determine the ability to pay, and the implementation of DC mode older workers compensation issues, capital market and so on, my turn for the DC-based enterprises pesion model of development can draw upon the significance.