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The Research Of Corporate Pension Management In China Energy Engineering Group

Posted on:2018-11-03Degree:MasterType:Thesis
Country:ChinaCandidate:Y C LiuFull Text:PDF
GTID:2359330533966209Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise annuity is an important part of the endowment insurance,which build a multi-level and multi-channel the important way to solve the problems on providing for the aged.Enterprise annuity experiences many years development in developed countries,which has been widely used now.Enterprise annuity in China starts late,which learn advanced experience from other countries during the course of development,which has a great progress under national supports.But the problems of Enterprise annuity are already put in front of us,such as the short history,narrow coverage,and participants imbalance.As a solution to social aging acceleration,guarantee of good living standard after retirement in China,it is urgent to study and solve above problems.The study of enterprise annuity operation and the problems in policy,which is of great importance on improving the endowment insurance system in China,guarantee the life quality,promoting the harmonious development of social economy,maintaining social stability made peaceful atmosphere,complete the strategic target of the party and the state.This paper aims to study the China energy construction group of enterprise annuity,occupational pension development met looking for problems in the research for the problems found,through comparative analysis,find out the pension system of China pension system and the gap with the developed countries,and according to the actual situation of China's current endowment insurance system,put forward some suggestions on Perfecting Chinese enterprise annuity system.This paper makes a detailed study of enterprise annuity establishment theory,tax model,tax mode,enterprise annuity system,the investment operation of pension investment risk control,integrated analysis and research of enterprise annuity and involve multiple participants.The China can build enterprise annuity plan and direct benefits in 2016 the market situation of enterprise annuity investment analysis.The second chapter studies the present situation and related theory of enterprise annuity in our country,analyzes the development course and challenge of enterprise annuity in our country,and introduces the payment and operation status of annuity in our country.At the same time,the paper studies the factors that affect the establishment of enterprise annuity,and expounds the research results from the impact of social security rates,personal contributions and personal life cycle theory.At the same time,the existing old-age insurance system in our country at present situation and problems of China's enterprise annuity tax policy of the relevant theoretical research,introduces the enterprise annuity tax mode,through the study of the foreign mature mode of tax system of pension annuity tax and provides reference,and for the development of China's enterprise annuity tax system exploration.The third chapter introduces the present situation of enterprise annuity management in China energy construction group,and finds out the problems existing in the operation of enterprise annuity in China energy construction group.Study on the background and objectives in the construction group enterprise annuity system,and from the implementation of the object,in personnel,enterprise pension account management,pension contribution ratio and control aspects of the design concept to build enterprise annuity.At the same time,the paper analyzes the payment scheme and the allocation of annuity assets of the China construction group annuity program,and provides a reference for the units that need to establish the enterprise annuity.The research situation of management and put forward the management operation process to build enterprise annuity problems in the pension plan incentive principle is not perfect,the pension investment income is not ideal,the payment is not timely.In the fourth chapter,the corresponding solutions to the process of the research found that China energy construction group enterprise annuity management status of the problem put forward corresponding solutions,hope can give in to build enterprise annuity operation to provide the corresponding reference for perfecting the construction enterprises,in the case of side years to contribute their strength.The fifth chapter through the study of China's enterprise annuity system,the enterprise annuity system mainly exists in the development of the lack of effective tax policies to support the enterprise annuity system,recognition is not high and the existing pension system in China is discussed,and puts forward the improvement of enterprise income tax year model,introduced the corresponding enterprise annuity policy documents,as soon as possible to improve the enterprise annuity pension insurance system of propaganda and the three pillar put forward reasonable suggestions to accelerate the reform of the first pillar,the second pillar,the third pillar to enhance coverage as soon as possible to break the ice,made relevant thinking for the further perfection of enterprise annuity system.The sixth chapter is the conclusion,which summarizes the research of this paper.
Keywords/Search Tags:Enterprise annuity, Endowment insurance, State-owned enterprise
PDF Full Text Request
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