论文部分内容阅读
随着2004年《企业年金管理办法》和《企业年金基金管理办法》的出台,我国企业年金制度已走上了一条从示范到逐步规范的发展道路,现正处于一个快速发展阶段。企业年金的顺利实施必须有企业良好的财务成果的支持。本文主要从财务角度分析我国企业年金发展现状及其发展动力不足的原因,主要从政府、企业、员工三个方面论述,并对我国企业年金的发展提出一些建议。
With the promulgation of the Measures for the Administration of Enterprise Annuities and the Measures for the Administration of Enterprise Annuity Funds in 2004, the enterprise annuity system in our country has embarked on a road of development from demonstration to gradual standardization and is now at a stage of rapid development. The smooth implementation of enterprise annuity must have good financial results of business support. This article mainly analyzes the current situation of the enterprise annuity development in our country from the financial point of view and the reasons for its lack of motivation. The dissertation mainly discusses from three aspects of the government, enterprises and employees, and puts forward some suggestions for the development of the enterprise annuity in our country.