Enterprise Annuity Plan Design And Financial Management Issues

The corporation pension is a complemented annuity system, except the government enforced public pension system, for a purpose of providing a certain amount of income for its retired labors. The system is set up according to a corporation's economic power and conditions, with reference to the state policies. Our nation advocates and strongly encourages enterprises to put into execution the corporation pension since 2001. And some large enterprises in Yunnan province began to apply the corporation pension, but most enterprises are not familiar with the corporation pension and related system, lack of knowledge of design and execution of the corporation pension system.This thesis discusses the significance, future and existing problems for establishment of the corporation in brief on a basis of reference to related materials of corporation pension. Giving a brief to flow of establishment of the corporation pension, pension fund management, pension plan design etc., and designed a plan of corporation pension for Kunming Iron & Steel Holding Co., Ltd., including some probing to pension management and pension taxation etc.This thesis provides with relative systematic reference for those who want to build corporation pension system. The designed corporation pension plan hereby can be adopted as a practical case for reference.