Face to the pace of population aging China should explore a new of supplementary pension .

u9762u5bf9u7740u4ebau53e3u8001u9f84u5316u6b65u4f10u7684u903cu8fd1uff0cu4e0du65adu63a2u7d22u9002u5408u6211u56fdu56fdu60c5u7684u65b0u578b u8865u5145 u517bu8001 u6a21u5f0fu662fu4e00u79cdu6709u76cau7684u5c1du8bd5u3002

The third chapter mainly analyzes the history and the present situation of the domestic and abroad supplementary pension development especially analyzes and studies the factors which influence the establishment and implementation of supplementary pension system in China .

u7b2cu4e09u7ae0u4e3bu8981u5206u6790u56fdu5916u3001u56fdu5185 u4f01u4e1a u5e74u91d1u7684u53d1u5c55u5386u53f2u548cu73b0u72b6uff0cu7740u91cdu5bf9u5f71u54cdu6211u56fdu4f01u4e1au5e74u91d1u5236u5ea6u5efau7acbu548cu5b9eu65bdu7684u56e0u7d20u8fdbu884cu4e86u5206u6790u548cu7814u7a76u3002

Since supplementary pension ensures one of the important pillars of the system it is one that concerns large market of every participant 's vital interests to involve surface to be very wide and sane development in the future essential to China economic reform of mechanism .

u4f01u4e1a u5e74u91d1u65e2u662fu4e2du56fd u517bu8001u4fddu969cu5236u5ea6u7684u91cdu8981u652fu67f1u4e4bu4e00uff0cu53c8u662fu4e00u4e2au5173u7cfbu5230u6bcfu4e00u4e2au53c2u4e0eu8005u5207u8eabu5229u76cau7684u5e9eu5927u5e02u573auff0cu5b83u7684u6d89u53cau9762u5f88u5e7fuff0cu5bf9u4e2du56fdu7ecfu6d4eu673au5236u7684u6539u9769u548cu4ecau540eu7684u7a33u5065u53d1u5c55u81f3u5173u91cdu8981u3002

ESOP regarded as employee 's welfare is an important form of supplementary pension .

u96c7u5458u6301u80a1u8ba1u5212uff08ESOPuff09u4f5cu4e3au96c7u5458u798fu5229uff0cu5b83u662f u4f01u4e1a u5e74u91d1u7684u4e00u79cdu91cdu8981u5f62u5f0fu3002

High contribution arose from the high replacement ration has limited the development of the enterprise supplementary pension plan .

u9ad8u66ffu4ee3u7387u6240u5e26u6765u7684u9ad8u7f34u8d39u9650u5236u4e86u4f01u4e1a u8865u5145 u517bu8001 u4fddu9669u7684u53d1u5c55u3002

Supplementary pension has bright prospect in our country .

u4f01u4e1a u5e74u91d1u5728u6211u56fdu662fu5f88u6709u53d1u5c55u524du666fu7684u3002

This paper focus on the asset allocation strategy of supplementary pension and research on how to implement the portfolio insurance strategy in supplementary pension investment .

u672cu6587u7740u91cdu4ece u4f01u4e1a u5e74u91d1u8d44u4ea7u914du7f6eu7b56u7565u65b9u9762u7740u624buff0cu5bf9u6295u8d44u7ec4u5408u4fddu9669u7b56u7565u5728u4f01u4e1au5e74u91d1u6295u8d44u4e2du7684u5e94u7528u95eeu9898u8fdbu884cu7814u7a76u3002

In exploration of the reform process as one of the three pillars of Old-age insurance system & Supplementary pension insurance business makes great achievements in Europe and the United States and it has formed sound systems and rules after 130 years ' accumulation .

u5728u6539u9769u7684u63a2u7d22u8fc7u7a0bu4e2duff0cu4f5cu4e3au517bu8001u4fddu9669u4f53u7cfbu4e09u6839u652fu67f1u4e4bu4e00u7684u4f01u4e1a u8865u5145 u517bu8001u4fddu9669u5728u6b27u7f8eu7b49u7ecfu6d4eu53d1u8fbeu56fdu5bb6u5f97u5230u4e86u957fu8db3u53d1u5c55uff0cu5e76u4e14u7ecfu8fc7130u591au5e74u7684u79efu6dc0u5df2u5f62u6210u8f83u5b8cu5584u7684u4f53u5236u548cu89c4u5219u3002

First part contents supplementary pension summary .

u7b2cu4e00u90e8u5206u7684u5185u5bb9u662f u4f01u4e1a u5e74u91d1u7684u6982u8ff0u3002

With the deepening reform process of the public pension system especially the common problems facing in countries with economies in transition the supplementary pension including occupational pension and insurance contracts pension becomes a pilot area of social security and cutting-edge topics .

u968fu7740u5404u56fdu516cu5171u517bu8001u4fddu9669u5236u5ea6u6539u9769u8fdbu7a0bu7684u6df1u5316uff0cu5c24u5176u662fu7ecfu6d4eu8f6cu8f68u56fdu5bb6u9762u4e34u7684u5171u540cu95eeu9898uff0cu5305u62ecu804cu4e1au5e74u91d1u548cu5546u4e1au5e74u91d1u5728u5185u7684 u8865u5145 u517bu8001 u4fddu9669u91cdu65b0u6210u4e3au56fdu9645u793eu4f1au4fddu9669u9886u57dfu7684u8bd5u70b9u548cu524du6cbfu8bfeu9898u3002

For more than a decade of exploration and reform China has established three-pillar pension system model which is basic pension enterprise supplementary pension ( i.e. enterprise annuity ) and personal savings .

20u4e16u7eaa90u5e74u4ee3u4ee5u6765uff0cu4e2du56fdu5bf9u517bu8001u5236u5ea6u8fdbu884cu6539u9769uff0cu7ecfu8fc7u5341u51e0u5e74u7684u63a2u7d22uff0cu4e2du56fdu5df2u7ecfu5efau7acbu8d77u57fau672cu517bu8001u4fddu9669u3001u4f01u4e1a u8865u5145 u517bu8001 u4fddu9669uff08u53c8u79f0u4f01u4e1au5e74u91d1uff09u548cu4e2au4ebau50a8u84c4u6027 u517bu8001 u4fddu9669u4e09u652fu67f1u7684u517bu8001u4fddu9669u5236u5ea6u3002

State Department employees on business decisions of old-age insurance system reform pointed out that with economic development and gradually establish a basic old-age insurance and enterprise supplementary pension insurance and employee personal savings of combining old-age insurance system .

u300au56fdu52a1u9662u5173u4e8eu4f01u4e1au804cu5de5u517bu8001u4fddu9669u5236u5ea6u6539u9769u7684u51b3u5b9au300bu6307u51fauff0cu968fu7740u7ecfu6d4eu7684u53d1u5c55uff0cu9010u6b65u5efau7acbu8d77u57fau672cu517bu8001u4fddu9669u4e0eu4f01u4e1a u8865u5145 u517bu8001u4fddu9669u548cu804cu5de5u4e2au4ebau50a8u84c4u6027u517bu8001u4fddu9669u76f8u7ed3u5408u7684u5236u5ea6u3002

It will sort the development context of the supplementary pension in our country and analyze the process from scratch of the supervisory system of supplementary pension in our country .

u5bf9u6211u56fd u4f01u4e1a u5e74u91d1u7684u53d1u5c55u8109u7edcu4f5cu51fau4e86u4e00u4e2au68b3u7406uff0cu5206u6790u4f01u4e1au5e74u91d1u5e74u91d1u76d1u7ba1u5236u5ea6u4eceu6211u56fdu4eceu65e0u5230u6709u7684u4e00u4e2au8fc7u7a0bu3002

The enterprise annuity is a supplementary pension system established by the enterprise for its employees under the guidance of national policy based on the legal basic pension insurance and according to the economic strength and conditions of the enterprise .

u4f01u4e1au5e74u91d1u662fu4f01u4e1au5728u56fdu5bb6u653fu7b56u7684u6307u5bfcu4e0buff0cu4f9du6cd5u5efau7acbu57fau672cu517bu8001u4fddu9669u7684u57fau7840u4e0auff0cu6839u636eu81eau8eabu7ecfu6d4eu5b9eu529bu548cu7ecfu6d4eu72b6u51b5uff0cu4e3au672cu4f01u4e1au804cu5de5u5efau7acbu7684 u8865u5145 u6027 u517bu8001u91d1u5236u5ea6u3002

Of course there are lots of differences between them and it can sum up to three main differences : Mandatory power the relation between power and responsibility and the welfare function of the supplementary pension .

u5f53u7136u4e24u8005u4e4bu95f4u786eu5b9eu4e5fu5b58u5728u8bb8u591au4e0du540cu4e4bu5904uff0cu53efu4ee5u5f52u7eb3u4e3au4e09u4e2au4e3bu8981u5deeu5f02u70b9uff1au5f3au5236u6027u5f3au5f31u3001u6743u8d23u5173u7cfbu548c u4f01u4e1a u5e74u91d1u7684u85aau916cu798fu5229u529fu80fdu3002

Supplementary pension is called the second pension and it is an important part of the multilevel old-age security system .

u4f01u4e1a u5e74u91d1u6709u7b2cu4e8cu517bu8001u91d1u4e4bu79f0uff0cu662fu591au5c42u6b21u517bu8001u4fddu969cu4f53u7cfbu7684u91cdu8981u7ec4u6210u90e8u5206u3002

This article mainly expounds the problems existing in the supervision of the supplementary pension in our country from three points of views namely legal system supervisor and supervision mechanisms .

u672cu6587u4e3bu8981u4eceu4e09u4e2au89d2u5ea6u51fau53d1u91cdu70b9u9610u8ff0u4e86u6211u56fd u4f01u4e1a u5e74u91d1u76d1u7ba1u5b58u5728u7684u95eeu9898uff0cu4e3bu8981u662fu6cd5u5f8bu5236u5ea6u3001u76d1u7ba1u4e3bu4f53u4ee5u53cau76d1u7ba1u673au5236u65b9u9762u3002

The content of the third part of article is the perfection of the system of supplementary pension of our country .

u6587u7ae0u7b2cu4e09u90e8u5206u7684u5185u5bb9u662fu6211u56fd u4f01u4e1a u5e74u91d1u5236u5ea6u7684u5b8cu5584u3002

Many developed countries in the world attach great importance to the development of supplementary pension system and establish the perfect systems to manage the investment and operation of supplementary pension .

u4e16u754cu4e0au8bb8u591au53d1u8fbeu56fdu5bb6u90fdu5341u5206u91cdu89c6 u4f01u4e1a u5e74u91d1u5236u5ea6u7684u53d1u5c55uff0cu5efau7acbu4e86u5b8cu5584u7684u5236u5ea6u5bf9u4f01u4e1au5e74u91d1u7684u6295u8d44u8fd0u8425u8fdbu884cu7ba1u7406u3002

With the integration of social insurance and economic development strategic the mode of social insurance fund system and supplementary pension fund operation system will play a more important role in the promotion of economic development .

u793eu4f1au4fddu9669u4e0eu7ecfu6d4eu53d1u5c55u7684u4e00u4f53u5316u6218u7565u6784u60f3uff0cu4f7fu57fau91d1u5236u793eu4f1au4fddu9669u6a21u5f0fu3001u57fau91d1u5236u8fd0u884cu7684 u8865u5145 u517bu8001 u6a21u5f0fu5728u4fc3u8fdbu7ecfu6d4eu53d1u5c55u4e2du5c06u626eu6f14u66f4u4e3au91cdu8981u7684u89d2u8272u3002

So setting up and perfecting the system of supplementary pension of our country right away seem particularly important .

u56e0u6b64uff0cu5efau7acbu548cu5b8cu5584u6211u56fd u4f01u4e1a u5e74u91d1u5236u5ea6u5c31u663eu5f97u5c24u4e3au91cdu8981u3002

It is inter-dynamic that the developed country has already formed the supplementary pension and capital market .

u6458u8981u53d1u8fbeu56fdu5bb6u5df2u7ecfu5f62u6210u4e86 u4f01u4e1a u5e74u91d1u4e0eu8d44u672cu5e02u573au7684u826fu6027u4e92u52a8u3002

The enterprise charges the elderly a handling fee part of which is the Supplementary Pension for the people who care and the remaining is used for the operation of the business .

u8fd9u4e2au5c0fu4f01u4e1au4f1au5411u8001u5e74u4ebau6536u53d6u4e00u5b9au7684u624bu7eedu8d39uff0cu4e00u90e8u5206u7528u6765u505a u8865u5145 u517bu8001u91d1uff0cu53e6u4e00u90e8u5206u7528u4e8eu7ef4u6301u4f01u4e1au8fd0u4f5cu3002

Seeking the effective investment of supplementary pension assets is very important .

u5bfbu6c42 u4f01u4e1a u5e74u91d1u8d44u4ea7u7684u6709u6548u6295u8d44uff0c u65e0u8bbau662fu5bf9u4e8e u8ba1u5212u672cu8eabu8fd8u662fu5bf9u4e8e u8ba1u5212 u53c2u52a0u8005 u7684 u5229u76cauff0cu751au81f3 u6211 u56fdu8d44u672cu5e02u573au7684 u5b8cu5584u4e0eu53d1u5c55u90fdu662fu5341u5206u91cdu8981u7684u3002

And strengthen the construction of supervisory system at the same time such as the construction of the information disclosure mechanism of supplementary pension tax preference mechanism dispute settlement mechanism and so on to make the supervisory system of supplementary pension of our country more perfect .

u540cu65f6u52a0u5f3au76d1u7ba1u5236u5ea6u5efau8bbeuff0cu4ece u4f01u4e1a u5e74u91d1u4fe1u606fu62abu9732u673au5236u3001u7a0eu6536u4f18u60e0u673au5236u4ee5u53cau4e89u8baeu89e3u51b3u673au5236u7b49u591au65b9u9762u51fau53d1uff0cu4f7fu6211u56fdu4f01u4e1au5e74u91d1u76d1u7ba1u5236u5ea6u66f4u52a0u5b8cu5584u3002

The fifth chapter is the focal point of this study . We strengthen its incentive function by adjusting the way of paying and distribution to optimize the Supplementary Pension Proposal of HX bank .

u7b2cu4e94u7ae0u662fu672cu7814u7a76u7684u91cdu70b9uff0cu901au8fc7u5bf9u73b0u884c u5e74u91d1u7f34u8d39u65b9u5f0fu548cu652fu4ed8u65b9u5f0fu7684u8c03u6574uff0cu5bf9HXu94f6u884c u4f01u4e1a u5e74u91d1 u8ba1u5212u8fdbu884cu4e86u4f18u5316u8bbeu8ba1uff0cu4f7fu65b0u8ba1u5212u66f4u5bccu6709u6d3bu529bu548cu6fc0u52b1u529fu80fdu3002

How Chinese insurance industry carry out a financial innovation which the elderly can get stable income through the rational use of their premise houses not emigrate as the supplementary pension insurance is an urgent need to study the important issue .

u6211u56fdu4fddu9669u884cu4e1au5982u4f55u901au8fc7u91d1u878du521bu65b0uff0cu4f7fu8001u5e74u4ebau80fdu591fu5728u4e0du79fbu5c45u4ed6u5904u7684u524du63d0u4e0buff0cu901au8fc7u5408u7406u5229u7528u81eau5df1u7684u4f4fu623fu83b7u5f97u7a33u5b9au7684u6536u76cauff0cu4f5cu4e3a u793eu4f1a u517bu8001u4fddu9669u7684 u8865u5145uff0cu662fu4e00u4e2au8febu5207u9700u8981u7814u7a76u7684u91cdu8981u8bfeu9898u3002

The sixth chapter is the summary and outlook of the study and gives advice to the development of the supplementary pension .

u7b2cu516du7ae0u4e3bu8981u8fdbu884cu4e86u603bu7ed3u548cu5c55u671buff0cu5e76u5bf9u53d1u5c55 u4f01u4e1a u5e74u91d1u63d0u51fau601du8003u548cu5efau8baeu3002