Study On Enterprise Annuity System

As a new means of human resource management,enterprise annuity system had been adapted to the new situation of human resource market development in China,and played effective roles in stabilizing the workforce,mobilizing the enthusiasm of employees and supplementing the old-age security.With the rapid development of China's economy and society,more and more enterprises had established corresponding annuity systems.This thesis combed the related core concepts,theoretical basis and institutional advantages of enterprise annuity,and made clear the significance and function of enterprise annuity system.Through the analysis of domestic and foreign enterprise annuity system application and development in current situation,the development trend of China's enterprise annuity system were clarified;Through the empirical analysis of ZT Co.as an example,using the Case Study method,the cost-benefit analysis method,and the equilibrium actuarial analysis method,the key links that should be concerned about and grasped by the implementation of the enterprise annuity system were analyzed and deduced.Furthermore,This thesis summarized the problems and obstacles in the implementation of enterprise annuity systems,and put forward countermeasures and suggestions from four aspects such as fund raising,account management,investment operation,and ownership of rights and interests.Specifically,the thesis was divided into six chapters.The first chapter introduced the background,significance,methods,innovation points and Deficienciesof this research.The second chapter summarized the theoretical basis and literature review,especially specified the basic concepts,theoretical foundations and related research results of enterprise annuities.In addition,this part systematically combed the meaning of enterprise annuity system,the origin and the main views about enterprise annuity system construction both domestic and abroad,laid the foundation for the analysis of the following chapters.The third chapter was mainly about the application of foreign and domestic enterprise annuity system,and the development of enterprise annuity system was also included.Chapter IV Analysis of the Benefits of Enterprise Annuity System aimed at summing up the main factors affecting the establishment of the enterprise annuity system.This chapter introduced the advantages of establishing enterprise annuity system from different angles such as the impact of enterprise annuity on enterprise cost,direct investment income analysis,comprehensive benefit analysis and income analysis based on employee perspective.Chapter V Analysis of the Implementation of Enterprise Annuity Selected ZT Co.for Case Study,through the comparison of necessity and feasibility of implementing the enterprise annuity system in ZT Co.,this chapter analyzed the design ideas of human resource management system.Through the establishment of mathematical model to measure the relevant data,this chapter further clarified the implementation of enterprise annuity system,and summarized the problems and obstacles in the implementation of such system,in order to put forward improved countermeasures and suggestions.Chapter VI Countermeasures and Suggestions for Improving the Enterprise Pension System mainly focused on the problems existed in the implementation of the enterprise pension system on the basis of the afore-mentioned introduction and analysis,finally put forward suggestions from four aspects:fund raising,account management,investment operations,and ownership of rights and interests.The conclusion of thesis was that it was necessary and feasible to establish an enterprise annuity system.Through improving the relevant supporting policies and management and operation mechanisms in such areas as fund raising,account management,investment operations,and ownership of rights and interests,the enterprise annuity could effectively play the role as the second pillar in the three pillars of pension,in the final targets to reduce employees' worries,enhance employees' sense of belonging,and enhance the competitiveness of the company.