企业年金人力资源激励机制的研究.doc

摘 要企业年金是现代多支柱养老社会保障体系的重要支柱，是企业薪酬福利的重要组成部分一方面，企业年金具有保障职工老年生活的功能；另一方面，企业年金具有激励职工提高工作效率的功能企业年金作为现代企业薪酬体系中的一个组成部分，是一种建立在自愿基础上的新型的企业人力资源激励机制本文侧重研究企业年金的激励效应，着重从企业人力资源管理的视角分析如何构建我国企业年金激励机制，以体现企业年金作为一种人力资源管理工具的特点和作用建立有效的企业年金激励机制是企业年金发展过程中急需解决的课题本文通过分析企业年金应用于人力资源激励机制方面存在的主要问题与不足，分析企业年金如何发挥人力资源激励机制，探讨构建我国建立企业年金激励机制的对策文章包括以下五个方面内容：第一，介绍企业年金在人力资源管理中的研究综述，分析企业年金与人力资源管理的关系、企业年金在人力资源激励中的运用第二，文章界定企业年金的概念与性质，介绍企业年金的经济学、社会学、管理学的理论基础第三，介绍国内外企业年金制度的发展现状以及我国企业年金发展进程，借鉴国外企业年金构建的有利经验，并讨论分析我国企业年金制度存在的问题第四，在人力资源管理激励理论的基础上，分析企业年金在人力资源激励中的应用，分析企业年金作为人力资源激励机制的机理，阐述企业年金作为激励机制的作用过程。

第五，在分析企业构建企业年金激励机制影响因素的基础上，探讨构建企业年金激励机制的原则，探讨构建我国企业年金激励机制的对策文章认为，构建我国企业年金激励机制主要对策有以下几个方面：要根据企业战略和立足实际情况设计企业年金激励计划；企业年金发挥激励作用要实行差异化设计并在内部逐步推行；完善薪酬管理制度，发挥企业年金长期激励效用；企业对构建年金激励机制要处理好关键人才与一般员工的利益关系、新员工与老员工的企业年金分配关系、企业年金保障程度与发挥激励效用的关系；政府应对企业构建年金激励机制提供必要的政策支持I关键词：人力资源管理，企业年金，激励机制IIABSTRACTEnterprise annuity, the backbone of modern multi-pillar pension system, is an importantcomponent of enterprises salaries and benefits. On the one hand, it serves a function as a guarantee of theemployees’ old life; on the other hand, it encourages employees to improve work efficiency. As an integralpart of the establishment system of modern enterprises, enterprise annuity is a new type of corporatehuman resources incentive mechanism on a voluntary basis. This paper focuses on the incentive effects ofenterprise annuity, mainly analyzes how to build incentive mechanism of enterprise annuity in China fromthe perspective of human resource management to reflect the characteristics and functions of annuity as ahuman resources management tool.To establish an effective incentive mechanism is an urgent problem to be solved in thedevelopment of the enterprise annuity development. By analyzing the primal problems and weaknessexisting in the application of enterprise annuity to the human resources incentive mechanism and how itgive full play of the incentive mechanism, the paper discusses the countermeasure against theestablishment of enterprise annuities incentive mechanism in China from the following five aspects:First, it introduces the research review of the enterprise annuity in human resource management,analyzes the relations between enterprise annuity and human resources management, and its application tothe human resources incentives. Second, it defines enterprise annuity and its properties, and introduces theannuity’s rationale of economics, sociology, and management science.Third, it introduces the state-of-the-art of enterprise annuity system at home and abroad as wellas its development in current China, and discusses and analyzes the existing problem of domesticIIIenterprise pension by drawing on the favorable experience from aboard of the construction of enterpriseannuity.Fourth, on the basis of human resource management incentive theory, it analyzes the use ofenterprise pension into human resources as well as the incentive mechanism to explain annuity as anincentive mechanism.Fifth, based on the analysis of influencing factors in the construction of enterprise annuityincentive mechanism, it discusses the principles of enterprises pension construction, as well as thecountermeasure against the construction of china’s enterprises annuity incentive mechanism.This paper suggests that there are five main countermeasures for the construction of china’senterprises annuity incentive mechanism: to design enterprises annuity incentive plan according toenterprises strategy and their actual situation; differentiation design should be carried out and introducedstep by step to give full use of annuity as an incentive;to perfect salary management system and giveplay to the effectiveness of long-term incentive; to build up annuity incentive mechanism, enterprisesshould properly handle the interest relationship between talents and average employees, relations ofdistribution between new employees and old employees, the relationship between the level of guaranteeand the incentive effect; government should provide the necessary policy support to the construction ofthe enterprises annuity incentives.KEY WORDS： human resource management, enterprise annuity, incentive mechanismIVI第二章 企业年金制度的理论基础第一章导论。