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1、山西财经大学 硕士学位论文 我国企业年金计划模式选择的研究 姓名：李葆红 申请学位级别：硕士 专业：劳动经济学 指导教师：刘姗姗 2006-03-20 I 摘 要 在我国倡导逐步建立企业年金制度的过程中，对于企业年金计划是采用缴 费确定型模式（D C 模式）还是待遇确定型模式（D B 模式） ，国内学术界还存在 争议。一种观点主张应只采取 D C 模式，排斥D B 模式。一种观点主张应采取D B 模式或主张采取混合模式。本文对这一问题进行了探讨。 企业年金计划的实施在发达国家已有 1 0 0 多年的历史，其模式经历了待遇 确定型计划模式（D B 模式） 、缴费确定型计划模式（D C 模式）和现
2、在二者兼有 的混合型计划模式三个发展阶段。 从待遇确定型计划模式到缴费确定型计划模 式再到现在二者兼有的混合模式，有宏观经济环境、微观角度的企业和员工三 方面的原因。 两种模式各有优缺点。本文从两种模式的收缴和给付、投资决策与风险承 担、与员工的关系、基金的运营和监管、社会功能等方面进行详细的归纳和对 比分析。两种模式虽然存在很大差异，但是在保障员工退休待遇方面都发挥着 各自的作用。在决定选择何种模式时也要从员工、企业和宏观经济环境方面加 以考虑。 我国建立企业年金计划的原因与西方国家有一些不同。我国企业按规模可 分为特大型和大型、大中型、中小型。从企业的特点和员工的特点来分析适合 企业的年金
3、计划类型。 本文的创新之处主要有两点。第一，运用比较分析的方法，详尽分析了两 种模式的特点，弥补了当前理论界对两种模式认识的不足。第二，注重理论研 究、政策探讨与我国的具体实践有机结合。 本文得出的结论有如下四点。第一，由于我国资本市场的发展不完善，而 II 国企在社保制度转轨时期要解决许多历史遗留问题和过渡问题， 所以我国企业 年金制度在发展之初，一般说来，在一些行业型企业、大型国企，宜采用 D B 计划或 D B 和 D C 混合的企业年金计划。在一些大中型企业可主要采取 D C 计划， 以吸引人才，提高企业的竞争力。而广大的中小企业目前对企业年金计划的需 求不足，短期内还很难建立企业年金
4、计划。第二，在经历了企业年金发展的初 期阶段后，随着我国经济的增长和资本市场的完善，个人投资理念的增强，企 业年金计划的模式可逐渐以D C 模式为主，但同样不可排斥 D B 模式。第三，一 国的社会经济政策只有植根于本国的政治、经济、社会和人文环境，才能发挥 应有的作用。应允许不同行业和不同企业自愿选择和企业年金计划类型多样 化。在企业年金计划模式的选择上，要据一国的宏观经济金融环境、企业和员 工的基本情况，把吸收借鉴两种模式的合理内核与本土化国情结合起来，建立 有本国特色的企业年金计划。第四，当前最重要的是为我国企业年金计划的发 展提供税收、法制和投资环境。 【关键词】企业年金计划 模式 待
5、遇确定型 缴费确定型 III Abstract In chinas process of advocating to establish employer pension system gradually,as to the pattern of employer pension plan,there is an argument in the domestic academic circles on adopting Defined Contribution plan( DC pattern)or Defined Benefit plan ( DB pattern). One viewpoi
6、nt only approves DC pattern, repelling DB pattern. Another one approves DB pattern or the combined pattern. This question is discussed in this article. Employer pension plan has been carried on for more than 100 years in developed countries. Its pattern experienced three phases,namely,DB pattern, DC
7、 pattern and the present combined pattern. The reason of the shifts can be attributed to such three aspects as the macroscopic economic environment, the microscopic enterprises and the staffs. Each of the two patterns has both advantages and disadvantages. This article has made detailed induction an
8、d analysis by comparing the two patterns in charges and pays, the investment decision- making and the risk undertaking, relations with the staffs,funds operation and supervision, social function. The two patterns both play an important role in securing the staffsretirement income,though they differ
9、from each other greatly.In deciding which pattern to choose,considertion should also be given to the staffs, the enterprises and the macroscopic economic environment. The reason of establishing employer pension plan in our country is different from that in the western countries.The enterprises in ou
10、r country may be divided into the types of the extra large and large scale, large and middle scale, middle and small scale. Analyze the suitable employer pension plan to the enterprises from the characteristics of the enterprises and the staffs. The innovation of the article lies in the two points.
11、First, by using the comparative analysis method, analyzed the characteristics of the two patterns in detail,and made up for the inadequate understanding of IV the two patterns in current theorists. Second,combined fundamental research and policy discussion with our countrys concrete practice. The co
12、nclusions drawn from the article are as follows. First, as a result of the fact that our countrys capital market is imperfect and the state- owned enterprises have to solve many problems left over by history during the transition of social security system, at the beginning of the employer pension de
13、velopment, in general, DB pattern or the combined pattern is suitable to some profession enterprises and the large scale state- owned enterprises. Some large and middle scale enterprises may mainly use DC pattern to attract the talented person and to improve the competitive power. It is hard for the
14、 middle and small scale enterprises at present to establish employer pension plan in a short time ,owing to the insufficient needs to it now. Second, after going through the initial development stage, along with our countrys economic growth ,perfection of the capital market,enhancement of individual
15、 investment concept, the employer pension plan may gradually turn to DC pattern,but may still not repel DB pattern . Third, a countrys social economic policy can play the role only when it is rooted in its political, economical,social and humanity environment.We should permit different professions a
16、nd different enterprises to choose employer pension plan voluntarily and diversify the types of employer pension plan.On the pattern choice of employer pension plan, we should combine the reasonable essences of the two patterns with the national condions according to a countrys macroscopic economical environment, the basic conditions of the enterprises and the staffs,and establish our distinctive employer pension plan. Fourth, the most important thing at present for the development of
