Study On The Problems Of The Small And Medium Sized Enterprises Pension In China

The enterprise pension program is a supplement endowment insurance fund of employee's which raised by enterprise or enterprise and employee together. Its fundamental society economy function is to oppose old age-rization crisis and ensure the economic security of old people. The enterprise pension program has become an important part of the retirement insurance system of China. However, the pension program in small and medium sized enterprises (SMEs) of China has gone no further. There are many interior factors of the SMEs to restrict the development of pension program. We must adopt effective measures to resolve the problems and to improve the retirement insurance system further.The article includes six chapters. The first chapter mainly defines the background and problems which the article wants to study,the train of thought and the way which the article used,the article's structure ,the material used in the article,the creativeness and defects of the article. The second chapter defines the basic theories of the article. On the basis of the theories such as hierarchy theory of needs and compensating differential theory, the third chapter makes a demand analysis of the SMEs pension. After the analysis of the current development situation and deep-seated causes of the SMEs pension program in China, it established three main problems which should to found the SMEs pension program of China. In the forth chapter, it first points out the vulnerable segment at the creation stage of the SMEs pension program, and then it concludes the three principles which should comply with to improve the pension creation segment. Under the restriction of these principles, it puts forward the relevant countermeasures to aim at the definite problems at the pension creation segment. The fifth chapter makes a layer-upon-layer analysis to the run model which suits to the SMEs pension program. In conclusion, SMEs joint pension program is an important policy arrangement to solve current difficulty to establish China's SMEs pension program. The article comparatively studys the advantages,disadvantages and policy barriers and defects of the SMEs joint pension program, and proposes some policy recommendations to further establish and perfect the SMEs pension program of China. The sixth chapter points out three law and policy dilemmas of the SMEs pension program. It proposes that;In order to promote the quick development of the SMEs pension program of our country,the government ought to reinforce the law establishment SMEs pension program,and to encourage the development of the SMEs pension program through the tax revenue preferential measures,and at the same time,to make an effective inspection to it. Lastly,it educes the study conclusion of the article.