摘要
我国建立企业年金制度已有二十年,在参与企业数、职工数和基金积累规模上都呈向上趋势,但覆盖率始终偏低。从我国企业年金制度定位的历史演变出发,分析该制度建立二十年来的发展成效和当前出现的瓶颈问题,发现该制度在其孕育期就确定的“从属”定位制约了企业年金的成长,造成企业年金对国有经济主体过度依赖以及“合意覆盖面”受单位意愿决定等问题。作为“重要支柱”,企业年金的覆盖目标应指向“所有具有就业收入”的人,以发展面向中小企业的“集合计划”作为扩大制度覆盖范围的突破口,并从理念、组织、政策支持、产品、治理机制等多个方位,提出深化企业年金制度改革的建议。
China’s enterprise annuity system has been established for 20 years,and the number of participating enterprises,the number of employees and the scale of fund accumulation show an upward trend,but the coverage rate is always low.Starting from the historical evolution of the positioning of China’s enterprise annuity system,this article analyzes the development effectiveness and current bottleneck problems of the enterprise annuity system in the past 20 years since its establishment.It is found that the“subordinate”positioning of the system,which was determined during its incubation period,has constrained the growth of enterprise annuity,resulting in excessive dependence on state-owned economic entities and problems such as“agreed coverage”being determined by the willingness of units.As an“important pillar”,the coverage target of enterprise annuity should be“all people with employment income”,and the development of“collective plan”for small and medium-sized enterprises as a breakthrough to expand the coverage of the system,and from the concept,organization,policy support,products,governance mechanism and other aspects of the system to deepen the reform of enterprise annuity system.
作者
张盈华
ZHANG Ying-hua(Chinese Academy of Social Sciences)
出处
《华中科技大学学报(社会科学版)》
北大核心
2025年第1期1-9,共9页
Journal of Huazhong University of Science and Technology(Social Science Edition)
基金
研究阐释党的二十大精神国家社会科学基金重大项目“2035年我国多层次多支柱养老保险体系发展目标和现实路径研究”(23ZDA100)的阶段性成果。
关键词
企业年金
覆盖率
集合计划
深化改革
enterprise annuity
coverage
collective annuity plan
deepening reform
