企业年金在企业长期激励机制中的作用

四川大学本科毕业论文 企业年金在企业长期激励机制中的作用

I 企业年金在企业长期激励机制中的作用

专业：劳动与社会保障

学生：石磊 指导老师：蒲晓红

摘要

随着我国市场经济的不断发展，越来越多的外资企业进入到了中国的市场，中国企业在面临巨大发展机遇的同时，伴随着很大的风险。现代企业的竞争归根到底是对于优秀人才的竞争，所以如何能够吸引和挽留优秀人才成为我国企业面临的一个重要的课题。传统的单纯短期激励手段已经不能满足优秀人才的需求，越来越多的企业开始建立起长期激励机制来对员工进行长期激励，长期激励在企业的激励机制中占据着越来越重要的地位。企业年金作为最新的也是最重要的长期激励手段之一，在公平和效率的兼顾上具有其他长期激励手段不具备的优势，兼具保障和激励作用，如何发挥企业年金的长期激励作用，对于能否增强我国企业在劳动力市场上的竞争力具有重要的理论和现实意义。本文对于我国企业年金在长期激励机制中发挥作用的现状和困境进行了分析，并对国外发达国家的成功经验进行了总结，最后结合我国的实际情况，提出了对于我国企业发挥企业年金长期激励作用的一些建议，力图能够帮助我国企业在劳动力市场的竞争中提升竞争力，促进我国企业的长期健康发展。

关键词：企业年金 激励 长期激励机制 四川大学本科毕业论文 企业年金在企业长期激励机制中的作用

II The Effect Of Occupational Pension To The

Long-term Incentive System

Major: Labor and Social Security

Student: Lei Shi Tutor: Xiaohong Pu

ABSTRACT

With the development of our market economy, more and more overseas

enterprises enter the market of China. Chinese enterprises face with great

opportunities, and they suffer various impacts at the same time. The competition of

modern enterprises in the long run is the competition of human resource, so how to

attract and keep excellent human resource has became the most important topic of

enterprises. Traditional short-term incentive cannot fit the demand of excellent

employees, more and more enterprises begin to build up long-term incentive system

to encourage employees, the long-term incentive system become more and more

important to enterprises. Occupational pension, one of the latest and most important

long-term incentive means, has the strength that can take equity and efficiency into

consideration at the same time. How to develop the effect of the long-term incentive

of occupational pension, possesses important academic and actual meaning to

strengthen the competitiveness of Chinese enterprises in labor market. This article

analysis the current situations and difficulties of occupational pension in the

long-term incentive system, and summaries the successful experience of foreign

developed countries, then draws up some advices to Chinese enterprises to develop

the effect of the long-term incentive of occupational pension under the situation of

China. We wish Chinese enterprises can learn, improve and benefit from the

successful experience, in order to strengthen the competitiveness of Chinese

enterprises in labor market, which is very important for Chinese enterprises to

develop themselves better and better.

KEY WORDS: Occupational Pension Incentive Long-term Incentive System 四川大学本科毕业论文 企业年金在企业长期激励机制中的作用

III 目录

1.导论............................................................................................................................. 1

1.1选题的背景及意义............................................. 1

1.1.1选题背景................................................................................................. 1

1.1.2选题目的................................................................................................. 1

1.1.3选题意义................................................................................................. 1

1.2文献综述..................................................... 2

1.3研究的思路和方法............................................. 3

1.3.1研究思路................................................................................................. 3

1.3.2论文结构................................................................................................. 3

1.3.3主要研究方法......................................................................................... 4

2、理论基础及相关概念界定...................................................................................... 5

2.1企业年金长期激励的理论基础................................... 5

2.1.1激励机制的理论基础............................................................................. 5

2.1.2.企业年金的理论基础 ............................................................................ 7

2.2企业年金长期激励机制的相关概念界定........................... 8

2.2.1长期激励机制的概念界定 .................................................................... 8

2.2.2企业年金的概念界定............................................................................. 8

3、我国企业年金在企业长期激励机制中的发展情况............................................ 10

3.1企业年金在我国企业长期激励机制中的发展历程.................. 10

3.2企业年金在我国企业长期激励机制中的发展现状.................. 10

3.2.1我国企业年金的发展现状 .................................................................. 10

3.2.2公司多采用股票而非企业年金的方式进行长期激励 ...................... 12

4、我国企业年金发挥长期激励作用的困境研究.................................................... 13

4.1企业年金自身建立的困境...................................... 13

4.1.1企业年金建立门槛高........................................................................... 13