Applicability Analysis Of Small And Medium-Sized Enterprise Annuity Plan Mode

As an important part of multi-pillar pension system, Enterprise annuity has got developing and perfection for decades overseas. Now it has played an important role in response to population aging, reducing the burden on the government paying and promoting the personnel exchanging of enterprises and other fields, at the same time,it has attracted more and more attention of the governments and the scholars both at home and abroad.In china, enterprise annuity system developed slowly and mostly concentrated in the large state-owned enterprises, which exacerbated the gap between large enterprises and SMEs. As we know, SMEs play a critical role in the development of Chinese economy, it provide about75%of employment opportunities. Therefore, the establishment of enterprise annuity system for SMEs, can not only improve the welfare of employees, but be a necessary measure to develop China’s enterprise annuity system. However, to achieve wide coverage of SME annuity is not easy, since the lack of relevant laws and regulations and SMEs’ sentiment were weak. According to the characteristics of SMEs, put forward a appropriate and alternative enterprise annuity plan is the key to develop the variety of SMEs.By referring to the successful experiences of the foreign countries and regions in aspect of supporting the SME annuity development,this paper analyzes the present situation of the developing of Chinese SMEs, find out the reasons for the slow development of the SME annuity, and classify the SMEs. According to the characteristics of different types of SMEs, this paper provides options for SME annuity plans, and analyzes the advantages and disadvantages of plans. After the matching of SMEs and the different patterns of enterprise annuity plans, this paper takes a SME for example in reality, analysis of the development status and prospects, and lists the alternative pension plans according to the characteristics of the enterprise employees. In this analysis foundation, it summed up policy suggestions to promote the development of SME annuity for our country at the end of the paper. This dissertation adopt demonstration analysis and theoretical analysis to look at and appraise union method, analysis that whether the enterprise annuity plan matches the SME, in order to provide some reference value to the development of SME annuity in china.