Two Enterprise Annuity Plan A Comparative Study

Old age is the natural order of life can not be avoided. Population aging, on the one hand due to socio-economic development, quality of life and raise the level of medical care, so that the population life is expected to live longer; the other hand, due to fertility rates have a downward trend in most countries and infant birth rate lower than the mortality rate, which led to the aging of the global population structure. Population aging increase the social burden of the pension insurance system to enable countries facing difficulties, sense of security has become a real problem of great concern to all countries. Population aging and the challenges of aging, which make that old-age insurance system in the world is facing financial crisis and began to establish a public pension based, annuity and personal savings as supplemented by multi-pillar old-age insurance system in order to circumvent the old-age insurance crisis. Enterprise annuity for retired workers has become an important pillar old age security.At present, China's Enterprise Annuity Plan have two forms, a single plan and union plan. A single plan is a single business enterprise using annuity fund to operating and investment separately; Union plan is using more enterprise's annuity fund to operating and investment. Enterprise Annuity system is implemented early, in order to rapidly enhance the company's business scale and market share, qualified agency round to seize the major clients, to create a single pension plan to provide personalized service. In the long run, SMEs will be the main body of China's Enterprise Annuity market, but the scale of limited funds to make it difficult for SMEs to be personalized service. In order to simplify the operation of the enterprise annuity plan processes, reduce operating costs to address the SME market, resolving SMEs invest widespread problem, provide high-quality union of enterprise annuity planning services, is the another direction of qualified agency for business development. To this end, this thesis will be "the comparison of one single enterprise annuity plan and union enterprise annuity plan " as topics of study.This thesis attempts by the above-mentioned two kinds of enterprise annuity plan comparative, study the suitable enterprise annuity plan to China difference company. This thesis idea is:The topics of background, purpose and significance of the discussion, identify research perspectives and research methods; In discussing the theoretical basis for the establishment of enterprise annuities, the annuity to explore the development trend of domestic and foreign enterprises and the different types of enterprise annuity plan;comparison two kinds of enterprise annuity plan; for different types of enterprises to choose their own development of the enterprise annuity plan recommendations.