B Company Supplementary Pension Insurance Reform And The Establishment Of Enterprise Annuity

The social security system has already become an indispensable social economic system in the modern society since its setting up in the eighties of the 19th century. In some developed countries, as the pressure of the former basic endowment insurance increases year by year, a lot of countries are carrying out the reforms on the endowment insurance system in order to guarantee the life of the retired personnel and to reduce the social factors leading to social instability. As a new mode, the employer pension is accepted by a lot of countries progressively. It has already become an important part of income of the retired personnel and it demonstrates a good development prospect. The system of the employer pension is one part of the social security system, which proves to be the innovation and development of the national basic endowment insurance system.After China's entry into WTO, the market economic system has been tentatively built up. In the meantime, the reform of the social security system has entered a key period. The overall scheme of the social security system laid down in our country points out that the social endowment insurance consists of three parts, namely the national basic endowment insurance, the employer pension and the endowment insurance of the individual savings nature. To encourage and guide the enterprises with good conditions to set up systems of the employer pension suitable for China's national condition as soon as possible brooks no delay. This thesis emphasizes on the integration of theory with practice. Through giving a comprehensive analysis of the process of setting up the employer pension system, finding out and summarizing this system's essence and inherent characteristics, the thesis puts forward the rational suggestions for an enterprise's future employer pension development according to the concrete problems an enterprise faces and the development trends of the objective reality. In our country, the system of the employer pension is still at the starting stage, which needs to be perfected constantly. With the deepening of the reform of the socialist market economic system of our country, it's highly necessary to develop the system of the employer pension, which is of vital significance in enhancing the reform, development and the stability of the basic endowment insurance system.