导　　师： 孙家和

学科专业： 120201

授予学位： 硕士

作　　者： ;

机构地区： 广东外语外贸大学

摘　　要： 根据2011年全国第六次人口普查数据，我国已进入了老龄化社会,此国情对我国的养老保障体系提出了更加严峻的挑战。自2004年我国在原补充养老保险的基础上全面推行企业年金制度以来，企业年金制度作为养老保障体系的第二大支柱,在我国养老保障中将发挥越来越重要的作用。企业年金制度增强了职工养老保障能力及为职工提供了更高的生活水平。企业年金制度也有利于吸引及稳定企业人才队伍，激励职工更加有效工作，促进经营业绩提高及可持续发展。本文尝试以沪深两市上市公司作为研究对象，在对我国上市公司企业年金制度建立及发展状况进行分析的基础上，运用变量回归的实证方法，分析了我国上市公司企业年金与经营业绩的相关关系，得出企业年金与经营业绩总体上不存在显著的正相关关系，但是这一关系受到公司资产规模、行业、地域三个因素的影响。这是试图为我国企业年金相关理论与实践的完善进行有益的探索。 本文主要内容包括六个部分。第一章绪论，主要阐述本文的选题背景、理论与实践意义，以及介绍本文的研究结构和采用的研究分析方法，创新点；第二章基本理论与文献综述，主要概括企业年金和薪酬激励的基本概念和相关理论，并对国内外相关研究文献进行回顾；第三章我国上市公司企业年金发展状况分析，主要运用统计数据在分析我国企业年金总体水平的基础上，对沪深两市建立企业年金的上市公司资产规模分布状况、区域分布状况和行业分布状况进行分析；第四章实证研究，主要通过建立回归模型，使用我国84家上市公司2007-2011年5年的相关数据，对其企业年金与经营业绩的相关关系进行实证分析并得出初步结论；第五部分结束语，主要依据初步分析结果对我国企业年金制度的完善提出政策建议，并归纳总结本文的不足之处，同时对未来的研究进行展望。 According to the sixth national census data of2011, China has entered the agingsociety, the national conditions of China's pension system, the more severe challenges.Since2004, China since the full implementation of enterprise annuity system on thebasis of the original supplementary pension insurance, the enterprise annuity as thesecond pillar of the pension system, old-age security in China will play anincreasingly important role. The enterprise annuity enhanced pension protectioncapacity and provide the workers with a higher standard of living. The enterpriseannuity are also attractive and stable corporate personnel, incentives for workers towork more effectively, and promote the improvement of operating results andsustainable development. This paper attempts to Shanghai and Shenzhen listedcompanies as the research object, based on the analysis carried out in theestablishment and development of enterprise annuity system of listed companies inChina, empirical methods use variable regression, analysis of the the EnterpriseAnnuity operating results of the listed companies in China related the theory andpractice of China's enterprise annuity perfect relationship in an attempt to explorebeneficial. The main content of this paper consists of six parts. The first chapter, mainly onthe background of the topic, theoretical and practical significance of the relevantliterature review, as well as the introduction of this study structure and approach to thestudy analysis methods; Chapter II enterprise annuity incentive pay basic theorymainly summarized the basic concepts and theory of enterprise annuity and payincentives; Chapter enterprise annuity development of China's listed companies, themain use of statistical data on the basis of the analysis of the overall level of China'senterprise annuity on the Shanghai and Shenzhen enterprise annuity listed companiesin asset size distribution, regional distribution and industry distribution analysis;Chapter empirical research, mainly through the establishment of the regression model,using data of the five years from2007to2011of420samples of84listed companiesin China, its enterprise annuity and results of operations of the correlation between theempirical analysis and preliminary conclusions; fifth closing remarks, mainly basedon the results of the preliminary analysis put forward policy recommendations on theimprovement of China's enterprise annuity system and summarized innovation of thispaper and weaknesses of, and prospects for future research.

关 键 词： 上市公司 企业年金 经营业绩

分 类 号： [F275 F276.6]

领　　域： [经济管理] [经济管理] [经济管理] [经济管理]