On The Enterprise Annuity System Established And Perfected

With our country aging of population, the burden of parents' expenses becomes more and more serious, and government pension system paid now to charge faces the serious financial crisis now. In the course of reforming to the traditional endowment insurance, our country pays attention to the system important supplement to endowment insurance basically function of the supplementary pension day by day. Since supplementary pension ensures one of the important pillars of the system, it is one that concerns large market of every participant's vital interests, to involve surface to be very wide, and sane development in the future essential to China economic reform of mechanism. So setting up and perfecting the system of supplementary pension of our country right away seem particularly important.This text divides three parts altogether. First part contents supplementary pension summary. First it introduced World Bank and put forward introductory song having supported parents in three pillars of theories security systems and position in three pillars of theories of supplementary pension, the proposition of this theory makes countries all over the world begin to examine the function of the supplementary pension closely and strengthen again. And then introduced the definition of the supplementary pension, characteristic and type, among them the characteristic of the supplementary pension is summarized out on the foundation that is distinguished with basic endowment insurance, business insurance. Later introduced the supplementary pension plan of the main developed country briefly, because the design of the system of supplementary pension of our country fully used the successful experience of the foreign annuity market for reference. Put forward setting up and perfected the necessity of the system of supplementary pension of our country finally.The content of the second part of article is the setting-up of the system of supplementary pension of our country. Setting-up of the system included theregulation system of supplementary pension of our country. Encouraged developing enterprises and supplementing the issue of two supplementary pension trial methods until this year of the endowment insurance since the beginning of the 1990s, indicate the system of regulation of our country is set up in an all-round way basically, with the perfecting constantly of regulation system, there is certain scale too in the development of the market of supplementary pension of our country. This part has introduced the operational mode of the supplementary pension of our country from the system aspect especially; from supplementary pension fund raise to supplementary pension fund management and distribution, aiming at carrying on overall analysis to the setting-up of the system of the supplementary pension in terms of operational mode.The content of the third part of article is the perfection of the system of supplementary pension of our country. Though the setting-up of the system of supplementary pension of our country has embryonic forms for the first time, the development of the market of supplementary pension of our country starts relatively late, only history of more than ten years, still at the system primary stage. Many rules and regulations are at the stage of trying, and need constant practice and inspection, thus perfect the system of supplementary pension of our country further. This part is from market access and withdrawal separately, tax revenue preferential policy, security system of guaranteeing, supervision of the investment, beneficiary right in system to carry on detailed exposition. Perhaps above-mentioned discussions are not overall enough, a lot of them are deficient, but one point is definite, only is it move from the standardized road to insist on initial stage to structure, the supplementary pension system of China could be developed in a healthy way, long-term stability.