Enterprise Annuity Plan Choice In Our Country

As the development of the community and the old age crisis,various countries are adjusting their social guarantee system. In this situation enterprise annuity as a kind of enterprise security for employees has obtained the rapid development opportunity for its advantage. In the classification of enterprise annuity models, there are two general categories of plan: defined benefit (DB) and defined contribution (DC) plans. Defined contribution plans are popular these years in western, it is also supported by the government in China. Considering the difference of them, this article provides recommendations on which model is a better choice and development of China's occupational pension scheme. There are four parts here:The first part is introductory remarks, which briefly elaborates question proposing with the research background, has pointed out the existing research insufficiency, has carried on the limits to the correlation concept, reviewed at present domestic and foreign correlation research of the enterprise annuity and introduced this article concrete research technique.The second part profits DB and DC the two plans′meaning, classification, fine calculation principle to clear about the concept and comparison according to main different characters objectively. It also elaborates the relationship between the enterprises'choice and other factors, such as the business goal, the scale and so on.The third part conducts the research on the overseas enterprise annuity plan pattern development condition. It analyzes the disputation of annuity plans, which appears in the US, Japan and other countries, development tendency, and methods to solve the problems. It also explains the DC plan can certainly not play the positive role in all times and environment, and elaborates the international experience which gives the inspiration to choice of our enterprise annuity plan. The fourth part analyzes the characteristic of Chinese enterprises, market investment environment, the law influence to the pattern choice, discusses the enterprise annuity operation pattern rationality which "Enterprise Annuity Implementation Means" stipulated and proposes the policy suggestion which plan chooses in our country. As well as it mainly summarizes the basic research conclusion: In the enterprise annuity development's initial period, we should follow voluntary and the diverse market principle and encourage DB and DC plan's coexistence.