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企业年金--从制约到推进
引用本文:薛惠元,李姗姗.企业年金--从制约到推进[J].科技情报开发与经济,2005,15(21):197-198.
作者姓名:薛惠元  李姗姗
作者单位:武汉大学社会保障研究中心,湖北,武汉,430072
摘    要:企业年金在我国已有10多年的发展历史.从总量上看,我国的企业年金有了一定的发展,但仍存在发展缓慢、发展不平衡等问题.究其原因在于存在三大制约因素,即职工的需求不足、企业的能力和动力不足、国家的税收优惠政策不足.因此,需要采取各种战略来推进企业年金的发展.

关 键 词:企业年金  年金计划  推进战略  税收优惠
文章编号:1005-6033(2005)21-0197-02
收稿时间:2005-08-17
修稿时间:2005年8月17日

The Occupational Pension from Being Restricted to Being Promoted
XUE Hui-yuan,LI Shan-shan.The Occupational Pension from Being Restricted to Being Promoted[J].Sci-Tech Information Development & Economy,2005,15(21):197-198.
Authors:XUE Hui-yuan  LI Shan-shan
Abstract:Developing history of occupational pension has had more than ten years in our country. Looking from total amount, occupational pension of our country has got certain development, but still exists such problems as slow development, and unbalanced development, etc. The reason is that it has three restricting factors, namely insufficient demand of workers, insufficient ability and power of enterprises, insufficient policies of preferential tax. Therefore, various strategies are needed to promote the development of occupational pension.
Keywords:occupational pension  pension plan  promotion strategy  preferential tax
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