【作者】 李金玲；

【导师】 宋效中；

【作者基本信息】 燕山大学 ， 管理科学与工程， 2010， 博士

【摘要】 本文研究的主要目的是为我国企业年金的发展寻找合适的计划模式类型,论证在我国实行分段型企业年金计划是必要且可行的。该研究符合党中央改善民生、以人为本、构建社会主义和谐社会的要求,对应对我国老年化社会出现的新问题,深化养老体制改革,建立多层次养老保障体系有重要意义,是亟待解决、惠及亿万员工的重大课题。针对课题的特点,采用比较分析法、系统分析法、实证研究法、精算分析法相结合的研究方法。首先,社会保障问题给我国的财政压力越来越大,多层次养老保障体系亟待建立。企业年金作为重要的第二支柱,目前仍没有找到合适的计划模式,这成为制约其快速发展的瓶颈。本文在企业年金的理论分析和对国内外企业年金制度状况分析的基础上,进一步研究了我国国有大中型企业建立企业年金的模式选择,提出应建立DB-DC分段型企业年金的观点。其次,深入分析了DB型(待遇确定型,Defined Benefit)和DC型(缴费确定型,Defined Contribution)企业年金模型,对其优劣进行了比较研究。本文提出的DB-DC分段型企业年金计划既可以享受到DB型计划安全稳定的未来年金保障,又可以通过DC型计划来最大化收益,在降低总的风险的同时仍能够继续提供可观的养老金,是符合我国国有大中型企业特点的企业年金计划模式。本文建立了DB-DC分段型企业年金计划模型。DB-DC分段型企业年金计划模型在给付期的年金待遇是确定的,而在积累期的DC计划阶段由职工自己承担投资风险,因此会造成不同职工企业年金待遇水平的不一致。当进入DB阶段时,企业进行统一账户管理,企业会根据不同职工的不同积累水平设定不同的缴费率,积累额多的职工降低缴费率,积累额少的职工增加缴费率,来调整DC计划阶段所形成的差异。再次,对DB-DC分段型企业年金财务运营模式、会计处理的各个阶段进行了系统研究。分段型企业年金的特殊性在会计假设、会计目标、会计原则、会计要素、会计环境等构成中都有体现,可以按照基金的投资运作过程分为筹资、投资运营和给付三个环节。本文根据账户积累额和替代率测算计划筹资额,规范了基金投资运作模式、管理模式、风险控制及补偿、投资监管等机制,标准化了基金给付的计发办法、权益授予、支付条件、支付方式、账户转移、结算和封存。在此基础上提出了分段型企业年金基金会计要素的确认、计量、记录及信息披露的处理模式,建立了一个完整的分段型企业年金计划财务会计体系。最后,以内蒙古自治区包钢稀土高科技股份有限公司为研究对象,观测其在企业年金建立、运营和分配期间的财务状况,结合本文研究结果进行了实证研究。论证了DB-DC分段型企业年金方案的可行性和缴费模型的准确性,对大型国有企业执行待遇衔接方案进行了精算分析,确保方案的实施不会出现资金极度短缺问题,可以实现平稳过渡。更多还原

【Abstract】 The main purpose of this study is to find a suitable model for the development of China’s Employer’s Pension, to argue if it is necessary and feasible to develop the sub-type employer’s pension scheme in China. The study found the requirements of CPC Central Committee, to improve the livelihood of people, to exhibit the people-oriented ideology, to build a socialist harmonious society. With the emerging issues in aging society, it has an important significance for deepening pension reform and establishing the multi-level old-age security system. It is an urgent and major issue to resolve the benefit of hundreds of millions of employees. For the characteristics of the subject, we use the combination research methods, such as comparative analysis method, system analysis method, empirical research method, Actuarial Analysis, and so on.First, the social security is more and more pressure to our growing finance, and the multi-level old-age security system need to be established urgently. As an important second pillar, it is still not found the right program model for the employer’s pension in China, which is a bottleneck to restrict its raped development. In this paper, based on the theoretical analysis of employer’s pension and the analysis of foreign pension system, we further study the pension mode selection for Chinese state-owned enterprises. And it is proposed to be established a DB-DC sub-type employer’s pension.Secondly, we analysis of DB (Defined Benefit) type and DC (Defined Contribution) type employer’s pension model in-depth, and its advantages and disadvantages are compared also. In this paper, the DB-DC sub-type employer’s pension plan can not only be able to enjoy the security and stability to protect the future of pensions from DB-type plan, but also can maximize revenue, reduce overall risk in the same time, as the DC-type program, which will still be able to continue to provide substantial pension. So it is in line with China’s state-owned large companies to establish their employer’s pension program. In this paper, the DB-DC sub-type employer’s pension plan model has been established also. In payment period, the treatment is determined; but in the accumulation phase, the investment risk has to be bear by the workers themselves. And so it will cause different levels of employer’s pension inconsistent treatment. When entering the DB phase, the enterprise will unify the account management, and the contribution rate will be different according to different levels of accumulation of account. The fewer amounts accumulated, the less contribution rate, and vice versa. And the contribution rate is a tool to adjust the difference from the DC planning stage.Again, we study the financial business model and the various stages of accounting for the new DB-DC sub-type employer’s pension. The specialty of the sub-type pension is embodied in accounting, accounting assumptions, accounting principles, accounting elements and the composition of the accounting environment. And we can divide it into financing, investment operations and payment the operation accounting to the fund investment process. This paper has measured the amount of planned funding according to rate of accumulation and replacement. We form the fund investment mode of operation, management, risk control and compensation, investment and supervision mechanisms, and we also standardize the payment of the calculated and paid, rights granted, payment terms, payment, account transfer, clearing and storage. Based on this we propose some accounting elements of the employer’s pension, such as recognition, measurement, recording, disclosure, and information processing mode. So we establish a complete financial accounting system for the DB-DC sub-type employer’s pension.Finally, we set the Inner Mongolia Baotou Steel Rare Earth High-tech Co., Ltd. as the research object, observe the financial situation during the period of establishment, operation and distribution. Combined with the results of this study, we conducted an empirical study. And we demonstrate the feasibility and accuracy of DB-DC sub-type payment model. We also conduct an actuarial analysis of bridging programs to ensure the implementation of the program, which will not be extreme shortage of funds and can achieve a smooth transition.更多还原