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2011年5月1日施行的《企业年金基金管理办法》首次对中小企业集合年金计划做出明确规定,标志着我国中小企业集合年金计划欲寻求迅速发展。本文对11号令中集合年金计划相应规定的突破进行可行性分析,分析11号令在实施过程中对中小企业集合年金计划的影响以及可能存在的问题。通过借鉴美国、澳大利亚等国家优秀企业年金计划得出发展我国中小企业集合年金计划的启示。最后从完善政策法规支持、年金计划创新和加强年金监管三个方面提出健全我国中小企业集合年金计划的政策建议。
The Administrative Measures on Enterprise Annuity Funds, which was implemented on May 1, 2011, clearly stipulates for the first time that the collective annuity plan for small and medium-sized enterprises is clear, marking the rapid development of the collective annuity plan for small and medium-sized enterprises in our country. This article analyzes the feasibility of the breakthrough of the corresponding provisions of the collective annuity plan in Decree 11 and analyzes the impact of Decree 11 on the collective annuity plan of SMEs and the possible problems. By drawing lessons from the United States, Australia and other countries outstanding enterprise annuity plan to draw inspiration for the development of China’s small and medium-sized enterprise annuity plan. Finally, from the aspects of improving policies and regulations support, annuity plan innovation and strengthening the supervision of annuity, this paper puts forward some policy recommendations on how to improve the collective annuity plans of SMEs in our country.