摘要
在人口老龄化背景下,企业年金制度得到了广泛发展,其产生的经济效应不容忽视。在符合有关假定的条件下,企业年金制度的推行会产生诸如“弥补‘社会资本’缺失”、“增进老年人口经济安全”以及“税收支出增加”等宏观经济效应;在微观层面会产生诸如“提高企业价值和财务实力”、“稳定人力资源增进人力资本”以及“减轻职工负担并减少职工短视行为”等具体效应。
Under the background of aging of population,the system of employer annuity expand widely, We cant neglect its economic effect. Under relative conditions, the system of employer annity will bring about such macroscopic economic effects as making up for social capital, improving economic security for the aged, increasing Tax Expenditure. In the microcosmic aspect, it will improve the value of enterprise and financial strength, add human capital, and lighten the burden of employee, reduce employee shortsighted behavior.
出处
《内蒙古大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第1期30-35,共6页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
关键词
企业年金
人口老龄化
效应
老年人口
employer annuity
aging of population
effect
the aged
