| China's enterprise pension system has made great progress in the capital of scale and coverage in the last 20 years. But the development of enterprise pension preached extreme state of imbalance. The coverage of the enterprise pension mainly focuses on power industry, transportation industry, banking and energy industry, etc. Beneficiaries are mostly employees of state-owned enterprises because these enterprises has strong economic strength and advanced management mode. On enterprise pension system itself, the lack of targeted design for SMEs is an important aspect can not be ignored.SMEs are the main force in creating jobs. If we want to solve the development problem of enterprise pension, the government should help SMEs build up enterprise pension plan. And taking into account the long-term development of enterprise pension system, the importance of SMEs also can not be ignored. Exploring right enterprise pension plan for SMEs not only be good for improving pension benefits of SMEs' employees, but also be good for the development of enterprise pension system.At first this article analysis the difficulties of SMEs'enterprise pension and the characteristics of SMEs. Then based on the relevant economic theory, this article researches on the design of configuration of SMEs pension, payment pattern of SMEs pension, enterprise payment way and the ownership rights of SMEs pension, the account management and the portable design. The writer hopes that it can propose some valuable suggestions for the development of SMEs'enterprise pension. |
