The Research On The Application Of Occupational Pension Based On The Long Term Incentive

Occupational pension, is referred to as the supplement pension system for the enterprise and its employees, which being for the purpose of providing the certain degree retirement income safeguard according to its own economic potentiality and economical condition voluntarily established, under the national policy instruction and legally participating in the basic old-age insurance in the foundation, beside of the public pension or the national pension system which is forced by the government to be implemented.In recent years, our country has made very much beneficial explorations to the occupational pension system, and has unceasingly established the pillar position of occupational pension in our old-age insurance system. Since 2005, domestic scholars have paid more and more attention to the research of occupational pension, and this has become the hot topic in this field. But comprehensively surveying domestic research of occupational pension, it is limited to the basic old-age insurance beneficial supplement and the financial tool. The occupational pension as the important strategy of the strategy human resources management, it will certainly be a new task how to display long-term incentive into our country's occupational pension research, and the occupational pension plan also will become one effective long term incentive way of our country's enterprise.This paper first summarizes the domestic and foreign research achievements of occupational pension and the related theory which involved to this paper, then combining with the occupational pension development in developed countries, author discusses and analyzes the present development situation of occupational pension in our country, its existing problems and the way how to improve it. Based on this, the author proposes about the human capital pricing model, and analyzes with emphasis that the long term incentive mechanism plays the strategic function on the enterprise development, and as the long term incentive way, compares the difference of the occupational pension with the existing enterprise long term incentive way and its superior characteristic. Finally combining the actual case in Anhui province, the author analyzes how to improve the occupational pension plan from the long term incentive angle, and refers to the corresponding improvement suggestions and the development countermeasures.