The Scheme Design Of Enterprise Annuity For A Forestry Group Corporation

As China’s aging population structure is becoming more and more serious,the pressure of pension payment is also increasing.China’s pension gap will continue to increase in the future.The replacement rate of basic medical insurance as the first pillar of the pension system is decreasing,and the second pillar supplementary pension insurance is now playing an increasingly important role in the old-age security system.After more than twenty years of development,the development of enterprise annuity in China is still relatively slow,the coverage rate is low,the fund accumulation scale is limited,and the investment and operation condition is not ideal.Therefore,in order to further improve our pension insurance system and ease the pressure of pension funding gap,it is necessary to speed up the development of occupational pension in China.In order to promote the development of China’s enterprise annuity and provide a powerful guarantee to employees for their retirement,for A Forestry Group company as a large state-owned enterprise in forestry industry,it is necessary to design a suitable enterprise annuity scheme.This article begins with the analysis of the environment of the enterprise annuity plan established by A Forestry Group,analyzes the status of enterprise annuity in forestry industry and the basic situation of the A Forestry Group,and puts forward the necessary background of the establishment of the enterprise annuity.Then,according to the pension replacement rate,the existing basic pension insurance substitution rate of A Forestry Group is insufficient,so that the enterprise annuity plan is needed.And then,A Forestry Group’s current profitability is measured to ensure that the profit is enough to pay for the enterprise annuity plan.Besides,the employee’s payment burden is also measured.And then,according to the actual situation of this company,a set of enterprise annuity plan which accords with the company’s development goals is designed.Finally,with the main risks in the implementation of the scheme,the corresponding risk management measures are put forward to ensure safe operation of the enterprise annuity.