摘要
从市场运行的现状来看,企业年金并没有达到预期的规模。究其原因主要是因为企业年金的方案设计并不合理。确定个人账户余额的关键问题是利益分配公式的设计。工资比例法认为,仅按照个人工资为权数分配企业缴费就是最合理的方式,但各项指标过笼统,不能很好地发挥激励作用。个人综合系数法体现了企业年金的激励功能,并考虑了即将退休职工的加速积累补偿问题。综合比例调节法发挥了公平保障功能和激励功能,但是较为繁琐,计算量很大。缴费负担分摊法可以实现缴费额在企业缴费和个人缴费间的分摊,最大限度地发挥了激励功能。要完善企业缴费分配模式必须要合理界定参加人员范围,设定适当的奖罚机制,对特殊贡献和补贴老人建立留存基金制度,并对各项分配因素实行动态管理。
The occupational pension market has not achieved the anticipated size, through its present situation. It is mainly because the occupational pension project is unreasonable. The key question of determining the balance of individual ac- counts is the design of benefit allocation formulas. The method of wage proportion is the law that it is reasonable to distribute pen- sion in accordance with individual wages, but the indicators are too general and can not play a good incentive role. The intergra- ded individual coefficient method reflects the incentive function pension, and it takes into account the acceleratory compensation of retiring workers. The comprehensive proportion method exerts fair and incentives functions, but it is cumbersome and of great calculation. The sharing method can share the burden between corporate and personal, to maximize the incentive function. We believe that enterprises should improve the distribution pattern of payment. It should be reasonable to define the scope of partici- pants, to set an appropriate reward and punishment mechanism, to establish a retirement fund system for special contributions ol- der men and carry out a dynamic management.
出处
《内蒙古大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第5期61-64,共4页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
基金
2007年河北省社会科学发展研究课题成果(项目批准号:200703020)
关键词
企业年金
企业缴费分配模式
利益分配公式
occupational pension
distributive pattern for enterprise expenses
benefit allocation formulas
