年金计划

我国企业建立企业年金计划的财务可行性研究

Research on Financial Feasibility of Establishing Occupational Pension Plan by Our Country 's Corporations

混合型年金计划及其精算评价

Hybrid Pension Plan and Actuarial Assessment

介绍了美国主流的两种企业年金计划DC计划和DB计划，并分析了企业年金与个人年金保险的差异，解决了理论界对二者概念较为模糊的问题。

Then introduced the two main pension plans in USA , and analyzed the differences between individual annuities and pension plans .

企业年金计划按照筹资和运作模式的区别广义上可分为确定给付计划（definedbenefitplan.缩写为DB）和确定缴费计划（definedcontributionplan.缩写为DC）两种模式。

In the broad classification of occupational pension model , there are two general categories of plans : defined benefit ( DB ) and defined contribution plans ( DC ) .

21世纪头几年，AMR的竞争对手纷纷利用破产保护程序来摆脱年金计划和降低结构性成本，但AMR没有这样做，这使它处于极为不利的境地。

American chose to do without bankruptcy protection in the early 2000s while its rivals used the process to shed their pension plans and reduce structural costs , leaving it at a substantial disadvantage .

信托型和公司型企业年金计划的治理比较

Annuity Plan Governance Comparison between Trust Business Model and Enterprise Business Model

风险态度与我国企业年金计划类型选择

Risk Preference and Choices of Types of Corporate Annuity Schemes

年金计划已提交审核。

The pension scheme has come up for review .

美国待遇确定型企业年金计划担保机制的困境与前景

The Difficulties and Prospects of American Plan Termination Insurance for DB Occupational Pension

企业年金计划的设计方法及其风险管理

Method of Designing a Plan of the Business Annuity and its Crisis Management

贵公司是否正为如何启动年金计划而烦恼？

Is your company currently considering setting up an Enterprise Annuity ( EA ) scheme ?

在美国，大约有70%的企业加入了企业年金计划。

In USA , about 70 % of all companies join the company pensions scheme .

企业年金计划设计

The Design of Employer Pension Plan

因此，如何在现有政策的指导下建立标准、规范的企业年金计划就显得尤为重要。

So that , it is important to establish the standard and normative enterprise annuity plan .

旨在为拟建立企业年金计划的企业提供相对系统的参考资料，可作为一个实际的案例供其他企业借鉴。

The designed enterprise pension plan hereby can be adopted as a practical case for reference .

而作为年金计划形成的载体&年金方案设计方面的研究却较少。

Few studies focus on the carrier for the formation of annuity plan & annuity program design .

因此，工作时间越长，积累资金越多，企业年金计划对员工便越有利。

Therefore , work longer , accumulate funds more , corporate pension plans for employees is the better .

第二章为理论基础部分，阐述了中小企业年金计划相关的理论基础。

In the second chapter , the author expounds the theoretical basis of the SME occupational pension plan .

或正在为如何更为有效的运作企业年金计划而犯愁？

Is your company wondering how to make EA plans more attractive to employees and cost-efficient for the company ?

本文在研究过程中，注重理论和实践的结合，力求为更多企业建立年金计划提供有益的借鉴和参考。

This article pays attention to the combination of theory and practice , make great effort to provide useful references .

中小企业集合年金计划存在“前端集合”与“后端集合”两种模式。

There are two modes of SME joint pension plan : " front-end pools " and " backend pools " .

在吸收国内外企业年金计划结构设计，基金管理经验基础上，重新设计了中铁二局集团的企业年金方案；

After learning from the structure designs and the fund management , the article designs the Employer Pension of CREG again .

待遇确定型企业年金计划面临着雇主破产风险，需要政府出面提供担保。

Defined Benefit type of occupational pension plan ( DB plan ) faces the sponsor 's bankruptcy risks and needs governmental guarantee .

布朗和他的同事们发现，受访者是否青睐那些选择年金计划的虚构退休者，完全取决于问题怎么提问。

Brown and his colleagues found that whether their respondents favoured those with the annuities depended entirely on how the question was presented .

最后是案例研究，针对目标企业的实际情况，结合当地法律法规环境，设计出一套可行的企业年金计划方案。

At last , it was a case study focused on a specific corporation . A feasible scheme was designed according to the fact .

其次，发达国家是如何对企业年金计划实行税收优惠的，我国从中可以得出哪些借鉴经验？

Secondly , how do the developed countries provide the tax revenue preferential policy to employer pension , which can we draw from it ?

在不改变现行规定的前提下，建议发展专业养老基金管理公司，推行集合企业年金计划，让企业年金惠及更多的职工。

The author proposes to develop specialized fund company , promote collective occupational pension scheme , and make more employees to benefit from the occupational pension .

但那些捞了百万好处，却令政府年金计划亏损的人必定在祈祷，暴怒的人群不要把他们作为下一个声讨的目标。

But the ones raking in millions running government pension schemes into the ground must be praying the baying mob does not descend on them next .

第五部分在对企业年金计划现状进行分析的基础上，提出以人力资源战略为导向重构企业年金激励机制。

Part V of the status quo of enterprise annuity plan based on the proposed reconstruction of the enterprise annuity incentives oriented to the human resources strategy .

在中国，无论对于监管部门，对于建立企业年金计划的企业，还是对于企业年金基金管理机构而言，企业年金都属于新生事物。

Enterprise annuity is a new thing no matter for the supervision authority , the enterprises having established enterprise annuity plans , or enterprise annuity fund management institutions .