On The Mode And Construction Of Corporate Annuity System

Since the promotion of corporation annuity in China, corporation annuity plays up as the second pillar role in endowment insurance system has become the social focus. However, in recent years, although the Government promotes and the financial institutions actively follow up, corporation annuity system does not come up to expection. corporation annuity not only distributes unevenly, but also lacks of function standard. Companies and employees are in a wait state, endowment insurance system in China is a pay-as-you-go basis. Government bears most of the cost. Since the changes in domestic and international economic environment, relatively large funding gap appears. If it continues to maintain a single endowment system, a further the tax burden will increase. Therefore, it is necessary to introduce the corporation annuity system to alleviate this problem. This article presents and analyses that existing problems of enterprise annuity system to put forward specific measures to solve the problem. Specific content includes:Chapter I, Introduction. It introduces the research background and objective. Then it reviews domestic and foreign research literature. Finally, this paper introduces the main ideas and research methods;Chapter II, Corporate pension overview. It includes clear concepts of corporation annuity, a presentation of corporation annuity in China endowment insurance system and introduction of difference between corporate annuity system and other pension system.Chapter III, Development of domestic and foreign corporate annuity system. First, from the implementation of the scale status, tax policy, investment patterns and legal regulation, it introduces development of China corporate annuity system. Second, it presents the development of corporate annuity system in U.S., Japan, Australia, etc. Third, based on the analysis of corporate annuity case in Xiamen, it reveals the deficiencies of corporate annuity system in China, including uneven distribution, narrow coverage and lack of enterprise annuity practices; Chapter IV, Improvement of corporate annuity system based on current endowment insurance. First it forecasts the development direction of corporate annuity system. Second from the perspective of corporate annuity eligibility, regulatory administration, management mode, investment mode, tax policies and information disclosure system, it declares the advanced experience of foreign corporate annuity system. On this basis, the paper proposes the measures to improve domestic corporate annuity system from different respects.Conclusions. Summary of the full text.