Academic Journal of Business & Management, 2021, 3(6); doi: 10.25236/AJBM.2021.030616.
Pengyu Mu
University of International Business and Economics, Beijing 100029, China
At the beginning of the 21st century, the aging speed of China is accelerating. In the next 30 years, China will enter the "super aging" society. Therefore, the implementation of the pension system is becoming increasingly important. As the second pillar of the national basic endowment insurance, it is of great theoretical and practical significance to analyze the development, advantages and disadvantages of enterprise annuity and clarify the further policy inspiration. As for above problems, this paper adopts the SWOT model to analyze the strengths, weaknesses, opportunities and threats of the enterprise annuity system, and draws two main conclusions: one is that the enterprise annuity system conforms to the trend of population aging and the gap of basic pension fund expenditure, so it has good policy advantages and development opportunities; the other is the establishment of the enterprise annuity system is also a high tax burden, low coverage rate and disadvantages and difficulties. Finally, in view of the development dilemma of enterprise annuity, this paper puts forward four policy inspirations.
Ageing, Enterprise Annuity, Endowment Insurance, SWOT Model
Pengyu Mu. Analysis on the Development of Enterprise Annuity in China Based on SWOT Model. Academic Journal of Business & Management (2021) Vol. 3, Issue 6: 100-103. https://doi.org/10.25236/AJBM.2021.030616.
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