Research On The Legal System Of Mandatory Enterprise Annuity

The issue of old-age care is becoming the focus of heated discussion in the whole society,and it has aroused widespread concern in the society.In order to solve the problem of old-age care,although China has initially established a three-pillar old-age security system,the development of the three pillars is extremely uneven,which is not conducive to the solution of social aging.China has long been overly dependent on the basic pension insurance system of the first pillar of the pension system,and the development of the second and third pillars is seriously inadequate.This pension system is unscientific and unsustainable.On the one hand,the Chinese government is facing increasing pressure to pay for basic pension insurance,and needs a large amount of financial allocation for the distribution of basic pension insurance every year;on the other hand,the development of the second and third pillars is difficult to support Effective supply to the pension insurance system.Under the increasingly severe national conditions of China's aging situation,the country's system construction and social needs urgently require the realization of the sustainable development of the pension system.Therefore,more and more attention is paid to the construction of the enterprise annuity system,which is the second pillar.China is currently implementing a voluntary enterprise annuity,and the practice of its system has been explored for many years.However,it should be noted that under this system model,the coverage of enterprise annuity is always limited,and the low participation rate causes insufficient overall system supply of the second pillar,and ultimately leads to an imbalance in the pension system structure.The current voluntary enterprise annuity system has fallen into a situation where development momentum is insufficient,thus presenting many problems.When the enterprise annuity system has entered the stage of development bottleneck,the system supply of the second pillar is insufficient,and the first pillar is still “isolated and helpless”.Nowadays,the situation of aging is becoming more and more serious.If you want to achieve the sustainabledevelopment of the pension insurance system,you must give full play to the institutional potential of the second pillar of the pension system.In order to solve the above problems and promote the coordinated development of the three pillars of the pension system,it will be the general trend for China's enterprise annuity system to become mandatory.After data analysis,fully understand the development status of China's enterprise annuity system,and compare the enterprise annuity system with the basic pension insurance system,which summarizes the main problems in the current system development.Through the comparison of foreign laws,especially comparing the development background of the enterprise annuity system in the United States and Australia,drawing on the successful development experience of the foreign enterprise annuity system,it is found that the compulsory enterprise annuity system is more conducive to the development of China's pension industry.In addition,in recent years,the state ' s reforms of basic pension insurance and occupational pensions of institutions and institutions have brought development opportunities for the country to implement a mandatory enterprise annuity system.Based on the understanding of relevant theories,the necessity and practical basis of implementing the mandatory enterprise annuity system in China are discussed,and suggestions are made for the construction of a mandatory enterprise annuity system.First,understand the general theory of the mandatory enterprise annuity system,clarify its definition and the nature of economic law.Analyze the development of the enterprise annuity system in various countries in the world,and draw the conclusion that the enterprise annuity presents a compulsory development trend.Secondly,it analyzes the current development of the voluntary enterprise annuity system in China,and concludes that there are problems such as lack of laws and insufficient supervision in the development of enterprise annuities.Thirdly,it analyzes the necessity of implementing the mandatory corporate annuity legal system in China.Specifically,it is analyzed from three perspectives: increasing system supply,improving the effectiveness of the pension insurance system,and reducing the management cost of the pension insurance.Then,it analyzes the practical basis of China's mandatory corporate annuity system.Through the comparison and analysis of the data,we can see that the demand for employees who implement the mandatory system is large,but there is a contradiction between the large demand and the insufficient supply of the system.At the same time,many years of system exploration provide practical experience to furtherdemonstrate that China should realize the compulsory development of enterprise annuities.Then,analyze the basic principles that China's mandatory enterprise annuity system legislation should follow,including the basic legislative principles of compulsory participation and self-management,fund sharing and ratio self-determination,market operation and government supervision.Finally,in view of the problems in China's enterprise annuity system,the basic assumptions and thoughts on the establishment of a mandatory enterprise annuity legal system in China are proposed.It tries to achieve the dual goals of improving the efficiency of the system and ensuring the fairness of the system by putting forward personal ideas on the top-level design of the system.