CAJ | 학술논문

从经济学的视角探讨企业年金对员工、企业双方的价值，可以发现，在不完善的资本市场中，税收、交易成本等因素使得员工对企业年金的价值判断不同。而在不完善的劳动市场中，企业通过年金的设计可以调整员工的跳槽率、生产率和退休行为，从而为企业创造价值。文章提出了相关的政策建议：一是政府应采取统一的年金税收优惠政策；二是制定完善的企业年金市场运作规范；三是建立企业年金信息公开披露机制；四是组织相关力量评估当前的年金模式。
종경제학적시각탐토기업년금대원공、기업쌍방적개치，가이발현，재불완선적자본시장중，세수、교역성본등인소사득원공대기업년금적개치판단불동。이재불완선적노동시장중，기업통과년금적설계가이조정원공적도조솔、생산솔화퇴휴행위，종이위기업창조개치。문장제출료상관적정책건의：일시정부응채취통일적년금세수우혜정책；이시제정완선적기업년금시장운작규범；삼시건립기업년금신식공개피로궤제；사시조직상관역량평고당전적년금모식。
This paper discusses the value of enterprise annuity to both employees and employers from the perspective of economics. The discussion reveals that under an imperfect capital market, the factors such as taxation, transaction cost will lead to an employee＇s different judgments on the value of enterprise pension. However, in an imperfect labor market, the enterprise annuity largely benefits employers because it can reduce the rate of job-hopping of the employees, promote the rate of production and standardize the retirement behavior of the employees. Based on these findings, the following strategies are proposed in this paper： with a view to improving the system of enterprise annuity, the government should adopt an unified tax policy on annuity, to work out perfect regulations on enterprise annuity in order to standardize the operation of the market, to establish the mechanism for openly disclosing the information on enterprise annuity, and to organize departments concerned to assess the current annuity model.