学术
摘 要:
导致现阶段我国自愿性企业年金发展困境的原因主要有：社会诚信缺失与信用危机、即期消费和储蓄养老的偏好、劳动力市场的供求失衡、企业年金税收优惠激励弱、金融市场不稳定、法制环境和制度示范效应差。强制建立企业年金对企业、对个体当前可支配收入、对我国宏观经济这三个方面的效应分析表明：建立强制性企业年金，我国目前尚不具备可行性。[著者文摘]
文章出处:
《海南大学学报：人文社会科学版》-2007年25卷6期 -631-637页
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1004-1710（2007）06-0631-07
相关文章:
Empirical Analysis of Present Predicament of China＇ s Occupational Pension Development
WEN Min, ZHANG De-min （ 1. Yang En University, Quanzhou 362014, China; 2. Weihai Office of SAT, Weihai 264406, China）
Abstract:
China＇ s occupational pension development falls into predicament at the present stage. The main causes lie in the deficiency of honesty and credit, the credit crisis in society, the inclination to immediate consumption, the deposit endowment insurance for the aged, the unbalance of supply and demand in labor market, the murky financial market quotations, the failing effect of the legal environment and system demonstration. The empirical analysis of the effect of establishing compulsory occupational pension on enterprise, individual controllable income and China＇ s macro-economy shows that China does not have the economic feasibility to set up compulsory enterprise annuity system at present.[著者文摘]
Key words:
occupational pension; compulsory ; voluntary; predicament
基金资助:
仰恩大学社会科学研究规划资助课题（YEU2007A013）
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