The Operation And Improvement Study Of Enterprise Annuity Mechanism In China

In the current old-age security system in the world, Enterprise annuity system plays anincreasingly important role.the regulated development of enterprise annuity systemspecification has been attached great importance by many countries in the world.Enterpriseannuity,as the second pillar of the pension system, can be effective against the growing trendof ageing population, lessen Government pressure of the public old-age pension insuranceand leave the workers enjoying better welfare agter retirement.corporate pension system is animportant supplementary to public pension system.With the gradual improvement of China’s old-age security system, Enterprise annuitysystem has attacted the Government’s attention, andhas been accepted by more and moreenterprises,.because we are aware that the development of enterprise annuity system canimprove their quality of life after retirement, enhance enterprise cohesion and alleviateGovernment’s heavy burden of on public pensions. At present, China’s Enterprise annuitysystem in a phase of rapid development, but there are many imperfect aspects, such as a smalloccupational pension coverage, laking awareness of the establishment of enterprise annuitysystem among small and medium size entriprizes,lacking support from a sound legal andlacking of preferential tax policy to gurantee it.these factors are hindering the developmentof China’s Enterprise annuity system. This article studies the characteristics and theexperience of enterprise annuity system in developed countries, and analyze the problems inChina’s Enterprise annuity system in the development process. The writer propose somecountermeasures and suggestions of the china’s Enterprise annuity system.