我国企业年金发展缓慢的原因及对策

我国的企业年金制度发展缓慢。本文从国家、企业和个人三个角度探讨了我国企业年金制度发展缓慢的原因,并针对这些因素提出了我国企业年金制度未来的发展思路。     

我国企业年金制度发展缓慢的法律思考

企业年金是我国多层次养老保险体系的重要组成部分，是对国家法定基本养老保险制度的一种有效补充。本文从我国企业年金的发展历程和现状入手，分析了我国企业年金发展缓慢的主要原因，并提出了促进企业年金发展的若干法律对策。     

我国企业年金税收优惠制度的适用与完善

我国企业年金税收优惠制度的基本框架已初步确立,运行机制也趋向规范、透明,但在税收优惠具体模式上还存在一定的模糊空间,也没有建立资格审查和必要的监督机制,这些因素严重制约着我国企业年金的发展。明确税收优惠模式、规范运行机制、建立资格审查制度、设置逃税监督措施是完善我国年金税收优惠制度、推进企业年金发展的关键。     

企业年金理事会面临问题及改革

我国的企业年金制度仍然处于起步阶段,制度存在不完善之处。其中,企业年金信托因有两种受托人模式,学界多对其有所比较,讨论较多的是企业年金理事会。在新的《企业年金基金管理办法》(下文简称为《办法》)颁布之前,企业年金理事会几乎没有任何门槛,在学界业界一致呼吁下,新《办法》对原有设计做了一些改革,但仍存缺陷。本文对企业年金理事会面临的问题进行了分析,并提出了一些改革措施,以期年金理事会制度设计更加趋于合理。     

谈企业年金既得受益权

合理的企业年金既得收益权制度,对达到保障流动员工的养老金权益与降低企业人力资本投资风险之间的平衡具有十分重要的意义。本文分析了既得受益权对人力资本的影响,并对我国企业年金既得受益权制度的设计提出一些构想。     

中国企业年金税收优惠的公平性考量

本文从企业年金的税惠环节入手,分析了我国企业年金的税收优惠政策公平性不足的现状及原因,进而提出了统一税收优惠政策、扩大年金覆盖面、完善税制、发展集合企业年金等促进企业年金公平的措施。     

试论我国企业年金的主要风险管理

当前,我国企业年金的发展逐步走上了制度化和规范化的道路,计划参与企业数量逐步增多,企业年金基金规模不断增大。但与此同时,企业年金面临的风险也逐渐凸显。对企业年金运行过程中的主要风险进行识别与分析,并在实践中探索适宜的企业年金风险管理机制是避免和减少企业年金风险损失的必由之路。     

中国企业年金税收优惠的公平性考量

本文从企业年金的税惠环节入手，分析了我国企业牟金的税收优惠政策公平性不足的现状及原因，进而提出了统一税收优惠政策、扩大年金覆盖面、完善税制、发展集合企业年金等促进企业年金公平的措施。     

从我国信托法看企业年金理事会的权利义务

紧扣我国《信托法》和《企业年金试行办法》、《企业年金基金管理试行办法》的规定，在分析了企业年金理事会作为企业年金受托人所享有的权利和承担的义务，以及其在行使权利履行义务过程中存在的问题的基础上；提出了为鼓励企业年金和企业年金理事会的发展，对年金理事会的有关立法应坚持鼓励和监管并重的原则。     

企业年金的运作模式研究

西方发达国家采取信托型企业年金制度,其年金资产迅速膨胀,与其独特的金融和经济结构有关,与信托型年金制度更是息息相关。同时,它在与资本市场的互动中,实现了共赢,因此,我国应借鉴他们的经验,让我们的企业年金与资本市场也能够共存共荣。     

我国养老保险制度的完善与传统文化依托浅论

孝文化是中国传统文化的重要组成部分,孝文化强调养老和敬老。当前乃至今后相当长的一段历史时期内,养老保险制度还不能完全解决我国的养老问题,因此,重视养老保险制度与传统文化的依托非常必要。其主要思路是:提倡传统文化学习,推动孝文化的回归;增强家庭养老功能,优化养老财税政策;强化养老道德宣传,严格养老法律机制;博采众长借鉴经验,锻造特色养老制度。     

公职人员养老保险制度改革问题探讨

我国公职人员养老保险制度存在的主要问题是：养老金实报实销，影响财政支出；养老金增长与经济水平不协调；单位缺乏自我保障意识；本单位管理退休人员，影响行政效率；职工待遇水平不衔接，影响人员合理流动；保险金支付压力大。我国公职人员养老保险制度改革的对策思路是：建立全国统一的、独立于企事业单位之外的公职人员养老保险制度；按实际职责确定养老保险补贴办法；建立合理的养老金计发方法与过渡衔接办法；区分“老人”、“中人”、“新人”，确定不同的资金筹集方式；确定公职人员养老金替代垒和附加养老保险类型，制定合理的公职人员养老金水平。     

Fiduciary Duty under the Microscope: Stewardship and the Spectrum of Pension Fund Engagement

UK pension fund trustees’ interpretations of their fiduciary duties may shape pension fund approaches to corporate stewardship and engagement envisioned by the UK Stewardship Code. Data from interviews with pension fund trustees, executives, investment intermediaries and pensions experts reveals interpretive pluralism of the concept of fiduciary duty in the area of pension funds. This article develops a model identifying the spectrum of pension fund engagement, linking interpretations of fiduciary duty to intensity and methods of engagement in practice. The findings help disambiguate the concept of ‘Fiduciary Duty’, highlighting the practical challenges of Stewardship Code application. These insights are relevant to the ongoing revisions of the Stewardship Code and policy clarifications of the nature of fiduciary duty by the UK Financial Conduct Authority. The paper encourages trustees, regulators and others to consider what role pension fund trustees should have in stewardship, which may not be directly relevant to their fiduciary duties as trustees.     

农村社区养老问题探析

农村社区养老是解决农村养老问题最直接、最有效的方式之一,在整个社会发展中具有重要的现实意义。但我国农村社区养老的理论与实践仍处于初级发展阶段,存在诸多问题,因此,应该以转变农村养老观念和方式为前提,以政府财政投入和提高农民收入为支撑,以引进社会力量参与农村社区养老为重点,以完善的社会养老保障制度为保障,逐步解决农村社区养老问题。     

An empirical approach on regulating China’s pension investment

A prerequisite for preserving and increasing the value of pension funds is to make an appropriate investment with them; for this purpose most countries have issued regulation to guide the pension investment. After conducting an empirical analysis of different investment portfolios, e.g. Bank deposit, Treasury bond, and Equity in China, this paper reaches the following conclusions. Observing the strict limitation on quantity, the public equity ratio in portfolios of pension funds should be controlled below 20 %. To alleviate the “Home Bias” in investment, as well as to avoid the systematic risks intrinsic of the investing within a single country as China, some part of pension funds investment should be allowed to be invested into overseas markets. The constraints on public equity investment may be liberalized and the prudential person rule of pension investment in Common Law could be imported into pension legislation amendments when the Chinese stock market and legal system is more developed and going mature.     

公务员退休金制度改革：理由与方略

公务员退休金制度的核心是退休金的筹集与发放制度,我国迫切需要进行此项制度的改革,理由是:平衡国家与公务员的合理负担的迫切需要;公平公务员之间利益分配的必然要求;实现公务人员与非公务人员合理流动的现实选择。改革的总体目标是:建立国家与公务员个人共同负担制度,逐步建立多元的公务员退休保障制度;尽快与社会保障制度接轨,实现公务员退休金管理与服务社会化。具体步骤是:积极稳妥,分类分步实施,并赋予公务员一定的选择权。     

论我国农民工养老保险制度的构建与完善

农民工已成为我国产业工人的重要组成部分,他们为城市的繁荣和农村的发展做出了重大贡献。建立健全农民工养老保险制度,是构建和谐社会与社会主义新农村的基本条件,将对社会的稳定、经济的发展以及我国的城市化和工业化进程带来重大的影响。本文剖析了目前我国农民工养老保险制度中存在的主要问题,进而提出了相关措施,以期为建立和完善全国统筹的农民工养老保险体系尽绵薄之力。     

The impact of disability on partnership formation in Sweden during 1990-2009

ABSTRACT

Evidence suggests that disability negatively affects people’s propensity to find a partner. Persons with disabilities that eventually find a partner do so later in life compared to the average population. There is a lack of studies on the differences in partnership opportunities for persons with disabilities compared to those without disabilities in Sweden. The aim of this study is to assess the impact of disability on partnership formation and to assess whether partnership formation varies as a function of individual demographic and socio-economic factors. We use nationwide data available in the Swedish Initiative for Research on Microdata in Social and Medical Sciences (Umeå SIMSAM Lab). We follow persons born from 1973 to 1977 when they were from 16 to 37 years of age and analyze their data using logistic regression. Our findings indicate that regardless of whether a person started to receive a disability pension at an early age or later, it was associated with lower odds for partnership formation. For persons who started receiving disability pension from 16 to 20 years of age, chances for partnership formation reduced with increase in age of partnership. Individuals that started to receive disability pension later were more likely to form partnership prior to receiving disability pension. Partnership formation was less likely among persons born outside Sweden, in persons with mothers born outside Sweden, in individuals born by unmarried mothers and in persons, whose mothers had a high level of education. Partnership was high among women and among persons who had many maternal siblings. In conclusion, receiving disability pension was associated with reduced chances for partnership formation. Receiving disability pension might imply financial constraints that negatively influence partnership formation supporting Oppenheimer’s theory on the economic cost of marriage and the uncertainty hypothesis.     

加强我国农村养老服务机构建设的对策探讨

我国的农村人口基数较大,随着人口老龄化速度的加快,传统的家庭养老功能不断弱化,农村养老服务业发展滞后的问题愈加突出,因此,急需大力发展农村养老服务业,以促进农村稳定及社会和谐。本文分析了农村养老服务机构存在的主要问题,并提出了相关对策。     

政府购买养老服务研究现状、热点与前瞻--基于CNKI期刊的共词分析

对我国政府购买养老服务的研究成果进行梳理,从总体上定位其研究的热点主题、概括其研究特点,可以为该领域今后的研究提供理论前瞻。本文以CNKI作为数据来源,采用共词分析法,通过聚类分析、多维尺度分析、社会网络分析绘制出政府购买养老服务研究知识图谱。研究发现,政府购买养老服务的研究热点包括养老服务需求、养老模式、体制机制、养老服务事业发展、问题与对策等;呈现出以政策为导向、以实践为导向、以定性分析为主的研究特点。研究内容将呈现多样化趋势,研究方法采用定量与定性相结合,研究热点将聚焦在社会治理、制度创新等方面。