The Theory And Application Study For The Enterprise Annuity System In China

The enterprise annuity, refers to the enterprise to make up the staff retirement income insufficiency and the perfect human resources incentive mechanism, in its management period, according to the state of operation, pays the partial funds together by the enterprise payment or by the enterprise and the staff, hands over carries on the investment and the management by the specialized organization, and in staff retirement or the particular case carries on receives.Enterprise annuity in China is refers to under the national policy instruction, rests on own financial circumstance by the enterprise and the staff, in participates in the country basic old-age insurance legally in the foundation, an establishment supplement old-age insurance system, is for the purpose of for the enterprise staff providing the certain extent the retirement to supplement income, guarantees the staff after the retirement, maintenance high quality of life.The enterprise annuity comes from the free-market economy quite developed country, its essence is staff payment by a postponement of payment way or is the staff shares the profit of enterprise. The enterprise annuity system takes social security system's important component, has the retirement safeguard, the salary assignment adjustment and the staff persistent effect drive function.The enterprise annuity's characteristic has three: 1) Supplemental; 2) Voluntary; 3) Non-welfare.The enterprise establishes the annuity system, must meet three requirements: 1) Participates in the basic old-age insurance legally and fulfills the payment duty; 2) Has the corresponding economic burden ability; 3) Has established the collective negotiation system.A complete enterprise annuity plan should include: The payment, the investment operate and pay three links.The enterprise annuity is different with traditional the supplement old-age insurance, implements the marketability operation, should choose the operation organization which recognized after the work safeguard department according to the trust pattern management, an enterprise annuity plan will involve to the bailee, the trustee, the account supervisor and invests the supervisor altogether four roles.Our country's enterprise annuity development has the following problem: 1) Lacks the basic legal support system, the enterprise annuity development standards is insufficient, in the investment, the supervision has many cracks. 2) Not explicit tax preference policy, enterprise annuity which establishment above"voluntarily"the principle has caused to lack the attraction. 3) The enterprise annuity invests channel's narrow, has hindered high investment repayment acquisition, further weakened the enterprise annuity attraction . 4) Different local and enterprise's financial circumstance and the understanding degree are different, cause the enterprise annuity development speed is slow, the level is low, local and the profession development is not balanced. 5) The enterprise burden is overweight.Our country develops the enterprise annuity guiding principle is: At the same time which establishes the basic old-age insurance in the government and the safeguard retirees live basically, through the development enterprise annuity, enhancing the staff to retire the old-age pension, stimulates staff's work enthusiasm and the creativity, raises the staff labor productivity, the enhancement enterprise cohesive force and the competitive power. Gives dual attention to fair and the efficiency, is the basic principle of determines the enterprise annuity plan.The enterprise establishes the enterprise annuity system, a core, specialized, the important work is the enterprise annuity project design, in the design must grasp the following principles correctly: 1) Advantageous in the enterprise development. 2) Voluntary equal, collective negotiation. 3) Individual account. 4) Efficiency first, proper attention to both fair. 5) At the right moment adjusts. 6) Trust. 7) Marketability management.The design enterprise annuity plan must solve the following problem: 1) How does determine the reasonable treatment goal; 2) How according to enterprise own economy bearing capacity reasonable determination enterprise annuity payment level; 3) How does prevent the enterprise annuity risk; 4) How does unify the enterprise annuity system and the enterprise wage income assignment and the personnel management.The enterprise annuity plan should include nine items, the stipulation enterprise annuity participation personnel scope, the payment pattern and the way, the account management way, the fund management way, the investment policy, the rights and interests ownership, the condition of payment and other related items.The enterprise demand analysis is essential preparatory work to establishes the enterprise annuity system. Analysis contents including salary system, team structure, staff fluidity and so on. Through to the enterprise salary system's analysis, discovers the existing system's merit and the shortcoming; Through to the enterprise staff age structure, the post structure and the fluid analysis, decides this enterprise annuity plan the financial structure and the account management provision.The enterprise payment's reckoning, mainly has the following three ways:1) Wage base way.This means to determine the payment cardinal number beforehand, then computation payment coefficients according to following factors: the attendant age, the sex, the official rank, the service life, the title (or school record) ,the honor and so on, then payment amount = payment cardinal * payment coefficient = payment cardinal * (official rank coefficient + age coefficient + service life coefficient + title coefficient + honor coefficient) * sex coefficient.The enterprise may act according to the own situation design correlation factor and the coefficient, utilizes this way to be possible to consider official rank, inspection achievements, age, title, sex, and so on .Suit fully with enterprise's realistic situation, the proper attention to both are fair and efficiency.2) Proportion reckoning way.This means is according to attendant's wages amount or the local social average wages, then the determination payment proportion calculates the payment amount, then the payment amount = attendant wages * payment proportion.Using this way, on the one hand ,because the wages disparity has been widely accepted by the staff, therefore it is accepted easily to take the wages as the payment cardinal by the staff, therefore in the democratic consultation flow, this way easy to pass smoothly; On the other hand, the simple simplify operation, to be possible to lighten enterprise's burden.3) Absolute distribution way.This means only considered 1-2 absolute factors, enterprise annuity according to certain standard, divides certain scales, each scale correspondence certain payment, the staff enjoys the enterprise annuity according to the corresponding scale.The enterprise annuity use way mainly has four forms: Treatment determination way, payment determination way, mixed way and disposable payment way.Discussion in the future our country social security trend of development, in retired worker pension constitution: The social basic pension's proportion reduces inevitably, the enterprise annuity's proportion increase inevitably. The enterprise carries out the annuity system is ultimately, imperative.The country must further consummate laws and regulations about the enterprise additional old-age insurance and the enterprise annuity's, and strengthen their guidance and practicality; Formulation tax preference policy; Expands the enterprise annuity investment channel; Reduces the regional disparity; Decreases the enterprise burden, encourages the enthusiasm to advancement annuity system. The enterprise needs to study own situation positively, to design rational and operational annuity plan, raises the efficiency, decreases the cost, the enterprise and staff's benefit relates closely in together, maintains enterprise's long-term development potential.