Improving Collective Pension Plans Of Sme In China And Institutional Research

The first time of proposing joint pension plan in legal form was in the "Measures for the Management of Enterprise Annuity Fund "(MOHRSS Order No.11)(2011), so far, the plan’s legal status has been established.Following the Order No.11, MOHRSS released "Notice of the Issues of Enterprise Pension Plan pilots"(MOHRSS (2011) No.58) in May of that year. The No.11order put forward two stipulations for the joint pension and achieved a basic legal framework, but it’s far from enough for future long-term development. To get the real value of this "second pillar", enterprise pension, there are many problems of the enterprise pension system to be resolved. We must make some innovations of the system to get SMEs enjoy the benefits from enterprise pension, and then enabling the enterprise pension truly play the role of the’"second pillar"This article begins with improving SMEs joint pension plan system, the first chapter discusses the research background and significance firstly, secondly the research objectives, then research methods and ideas, finally the possible innovation points and deficiencies of this article. The second chapter discusses the concepts related to this article:SMEs, joint pension plan. SMEs joint pension plan:then systematically discusses the theoretical basis of this article:savings alternative theory. the scale effect theory. trust theory, hierarchy of needs theory and the ERG theory, compensating wage differentials theory, these theories lays the theoretical basis of the full text. In the third chapter, it analyzes the necessity of development of SMEs pension, further discusses the necessity of development of SMEs joint pension plan, then discusses the development profile of SMEs joint pension plan in detail, and it contains the development history of the plan, then deeply analyzes its status, difficulties and reasons, and thus concludes that system deficiencies is the main reason of its dilemma; finally systematically analyzes the deficiencies. The fourth chapter begins with taking Netherlands, Australia, the United States as typical cases, elaborates the SMEs joint pension plan system and features of these three countries evaluates separately and generalizes its mature experiences for Chinese SMEs joint pension plan and its system. Chapter V makes improvement recommendations for improving SMEs joint pension plan and its system from the internal design of the system and external aspects of promotion policies respectively.