企业年金管理信息系统设计开发及应用

本系统是一套较为完善的企业年金管理信息系统,解决企业年金个人账户管理、投资收益分配、待遇支付管理、年金账务信息记录、查询等问题,有效防范年金运营风险,确保年金的保值增值,以互联互通安全使用为要求,调整优化管理流程,缩短办事流程,提高办公效率.     

浅析推进企业年金发展的必要性

文章论述了企业年金作为我国养老体系的第二支柱的发展现状、必要性,指出了发展企业年金亟待解决的问题.     

试论我国企业年金制度

企业年金是企业为其职工建立的旨在补充基本养老保险待遇不足的一种养老保险形式。企业年金作为一种新的长期激励方式,对员工具有报酬、福利、激励、投资、养老保障等多重功能,能够提升企业在人才市场的竞争力,最终实现企业人力资源管理的战略目标。本文介绍了企业年金在我国的发展历程和对企业及员工的积极作用,提出了设计企业年金的四个基本原则,从而完善和发展企业年金制度。     

积极发展企业年金完善多层次养老保险体系

从企业年金的概念入手，论述了建立企业年金的重要意义，指出了发展企业年金亟待解决的问题。论述了发展企业年金是完善多层次养老保险体系的必然要求。     

企业年金探析

介绍了企业年金建立的相关规定，对企业年金存在的不足或有关问题进行了探讨并对政府如何加强对企业年金制度建设进行管理和企业如何建立企业年金提出了相关建议。     

影响企业年金方案设计的因素分析

企业年金是一项艰巨的系统工程,受到很多因素的影响.文中分别从内部因素和外部因素两个方面进行了分析.介绍了企业在设计年金方案时必须考虑的一些因素.     

柳钢建立企业年金的探讨

分析了柳钢建立企业年金的可行性和重要意义，探讨建立企业年金的实施方案及其必须关注的问题。     

美国私有退休金计划对中国企业年金的启示

对美国私有退休金计划的了解,有助于我们深入了解美国先进的保障体制.从而联系我国养老保障体系发展现状,在完善企业年金方面得到一些启示.     

国有企业年金计划设计研究

近几年企业年金发展迅速，已经成为现代企业薪酬福利制度的重要组成部分。国有企业如何设计企业年金计划，制定出切合本单位实际的实施方案，对实施企业年金计划十分重要并且具有示范作用，下面就如何设计国有企业年金计划进行探讨和研究。     

谁主沉浮——盘点机构投资者

近年来，基金业快速发展，QFⅡ、社保基金、企业年金等新的投资机构纷纷入市，我国证券市场机构投资者的投资规模不断扩大，投资者结构正在发生深刻变化，投资者结构的变化最终将决定证券市场的走势。     

Interaction of the maize and Arabidopsis kinase interaction domains with a subset of receptor-like protein kinases: implications for transmembrane signaling in plants

The American population is aging rapidly and individuals are living longer. Yet Americans are saving less and older workers are leaving the labor force at younger and younger ages. The accelerated drop in labor force participation corresponds roughly to the introduction of Social Security and the adaptation of employer-provided pension plans. I have illustrated that Social Security and employer-provided pension plans provide substantial incentive to leave the labor force early. The quantitative effect of this inducement is illustrated by simulating the effects of changes in pension plan and Social Security provisions on the retirement decisions of employees in a large firm, who are covered by a typical defined benefit pension plan. Scheduled Social Security changes would have little effect on the retirement decisions of employees with a typical defined benefit pension plan like the one considered here. But if the pension plan provisions were changed to correspond to the Social Security changes, the effect would be very large. And, although not contemplated by current legislation; it is clear that an increase in the Social Security early retirement age would have a substantial effect on the early retirement rates of the large number of employees not covered by a pension plan.     

事业单位养老保险改革及其联动效应分析

在我国人口老龄化背景下,由国家财政直接负担的事业单位养老保险给财政带来了巨大的负担。在此背景下,国家针对事业单位出台了养老保险改革、人事制度改革（聘任制）、工资制度改革（绩效工资制）和财政投入体制改革4套改革措施。这4项改革措施相辅相成,又以养老保险改革居于核心地位,它对其他3项改革措施具有联动效应。     

关于建立企业补充养老保险的探讨

阐述了企业补充养老保险的现状，建立补充养老的必要性。根据有关政策，提出了建议。     

Guidance on ill health retirement

Doctors are increasingly being asked by their patients to provide a report in support of an application for them to retire from work on the grounds of ill health. There is evidence that some applications may be motivated more by financial incentives than by ill health. Doctors should be wary of a conflict of interest, know the pension company's criteria for ill health retirement and provide objective medical evidence. The decision as to whether the patient fulfils the criteria is best left to another doctor who is acting as an advisor to the pension company.     

Surgical treatment of otosclerosis in the aged. Results of retrospective analysis

Due to the demographic development and the changes in morbidity, the medical rehabilitation in the statutory pension insurance will be more and more important in future. The budgeting of expenditures is not an appropriate means for the elimination of existing insufficiencies related to medical rehabilitation. Excessive or insufficient use of these services can be interpreted as moral hazard problems. The focus of all measures has to be to eliminate the existing disincentives in the interface between pension insurance and labor market in order to increase the efficiency of medical rehabilitation.     

Pension vesting and preretirement lump sums among full-time private sector employees

Vesting among full-time private sector employees has increased dramatically over the past two decades. With further increases expected, it seems likely that almost all workers covered by a pension plan will eventually receive some kind of benefit. Coverage, however, remains a problem. According to the most recently available data, only 46 percent of full-time private employees in 1988 were covered by a pension plan on their current jobs, 35 percent were vested, and an additional 4 percent were vested from a previous job. Vesting rates would have been higher if some workers had not cashed out their retirement benefits when they left previous jobs, but the impact is slight; most lump-sum recipients were also vested or covered on their current jobs. Vesting is higher among older workers and among men, though the gender gap has narrowed appreciably over time. Based on trends in vesting and 1988 rates for all types of workers aged 50-59, the analysis suggests that pension receipt rates among the elderly will continue to increase over the next decade.     

Three streams, one river: a coordinated approach to financing retirement

A national retirement policy that coordinates Medicare, Social Security, and private pension reforms could make substantial progress in dealing with problems related to the baby-boom generation's retirement. Such a policy should include (1) better-designed work incentives for older persons--for example, a $10,000 "retirement bonus" option, paid by Social Security and Medicare, for each year of delayed retirement; (2) allowing workers without employer-sponsored pensions to use Social Security's payroll contribution system to invest in pension accounts; (3) expansion of private long-term care insurance by allowing pension-plan assets to be used for paying premiums; and (4) placing a higher priority on financing for basic Medicare and Social Security benefits than on taxpayer-financed subsidies of far more generous pension benefits.