畢業(yè)設(shè)計(jì)（論文）-我國(guó)企業(yè)年金存在問(wèn)題及對(duì)策研究

1、I摘要建立企業(yè)年金是構(gòu)建和諧社會(huì)的主要舉措，也是促進(jìn)國(guó)民經(jīng)濟(jì)持續(xù)健康發(fā)展的重要保障。本文在論述了企業(yè)年金的研究背景、研究意義、研究現(xiàn)狀及相關(guān)理論的基礎(chǔ)上，詳細(xì)分析了當(dāng)前我國(guó)企業(yè)年金存在的問(wèn)題，即中小企業(yè)年金計(jì)劃發(fā)展遲緩、企業(yè)年金面臨稅收優(yōu)惠政策的限制、企業(yè)年金制度設(shè)計(jì)尚未規(guī)范和企業(yè)年金監(jiān)管制度有待完善。同時(shí)，在借鑒典型國(guó)家企業(yè)年金經(jīng)驗(yàn)的前提下，提出了完善我國(guó)企業(yè)年金的對(duì)策，即優(yōu)化企業(yè)年金計(jì)劃、加大企業(yè)年金稅收優(yōu)惠政策、規(guī)范企業(yè)年金制度設(shè)

2、計(jì)和完善企業(yè)年金監(jiān)管體制。筆者希望通過(guò)本文的研究，能對(duì)促進(jìn)我國(guó)企業(yè)年金的發(fā)展有所幫助。關(guān)鍵詞：企業(yè)年金；稅收狀況；制度設(shè)計(jì)；監(jiān)管制度III目錄第1章緒論...........................................................................................................11.1研究背景.............................

3、.......................................................................11.2研究意義....................................................................................................11.3研究現(xiàn)狀.................................

4、...................................................................2第2章企業(yè)年金相關(guān)理論.....................................................................................52.1企業(yè)年金的內(nèi)涵.............................................

5、...........................................52.2企業(yè)年金的特征........................................................................................52.3企業(yè)年金的功能...................................................................

6、.....................6第3章我國(guó)企業(yè)年金發(fā)展中存在的問(wèn)題及分析.................................................73.1中小企業(yè)年金計(jì)劃發(fā)展遲緩....................................................................73.2企業(yè)年金面臨稅收優(yōu)惠政策限制...........................

7、.................................83.3企業(yè)年金制度設(shè)計(jì)尚未規(guī)范....................................................................83.4企業(yè)年金監(jiān)管制度有待完善....................................................................9第4章典型國(guó)家企業(yè)年金的概況及啟示.

8、..........................................................114.1美國(guó)企業(yè)年金的概況及啟示..................................................................114.2英國(guó)企業(yè)年金的概況及啟示..............................................................

9、....114.3日本企業(yè)年金的概況及啟示..................................................................12第5章完善我國(guó)企業(yè)年金的對(duì)策及建議...........................................................135.1優(yōu)化企業(yè)年金計(jì)劃..........................................

10、........................................135.2加大企業(yè)年金稅收優(yōu)惠政策..................................................................145.3規(guī)范企業(yè)年金制度設(shè)計(jì)..........................................................................145.4完善企

11、業(yè)年金監(jiān)管體制..........................................................................16結(jié)論.......................................................................................................................18參考文獻(xiàn)..........

12、.......................................................................................................19致謝.................................................................................................................