Enterprise Theory and Practice

Author: Yang Yansui
Publisher:
Publish Date: 2003-04-01
Features: The core idea of this book lies in exploring the fundamental concepts of Chinese corporate annuities and the theory and practice of the "corporate annuity market." Corporate annuities connect the interests of the state, enterprises, and individuals, making it a widely issue in developed market economies. Therefore, this book communicates with readers from all walks of life who are interested in corporate annuities in the form of theoretical chapters, practical chapters, market chapters, international chapters, forum chapters, and empirical and case chapters.
Theoretical Chapter: Introduces the emergence, development, and patterns of corporate annuities; discusses its fundamental theories, such as the relationship and differences between corporate annuities, social pensions, and commercial insurance; explores the core content and basic principles of corporate annuity legislation; and lays a foundation for readers to understand and comprehend corporate annuities.
Practical Chapter: Elaborates on the various stages and matters involved in the operation of corporate annuities, such as plan design, actuarial methods, operational stages, contractual relationships, annuity conversion, trust management, the relationship with human resource management, dispute resolution, and supervision and regulation, guiding readers involved in corporate annuity work. Corporate annuity practices are never definitive and continue to evolve in practice, with each enterprise's annuity plan having its own unique characteristics.
Market Chapter: Introduces the corporate annuity market concept and its interactive development relationship with the capital market and insurance market; recommends securities and insurance products suitable for corporate annuity investments; bank products are temporarily absent.
International Chapter: Introduces the experiences and lessons of developed countries, including the United States, the United Kingdom, Canada, Australia, Japan, South Korea, the European Union, and OECD nations, in developing corporate annuities (private pensions and occupational pensions), broadening readers' perspectives and summarizing the experiences of developed countries while learning from their lessons.
Empirical and Case Chapters: Includes empirical introductions and case analyses, providing readers with relevant professional knowledge and technical support.
Forum Chapter: Primarily consists of some thematic reports from the first forum of "The Path of China's Corporate Annuity Development." The "China Corporate Annuity Development Forum" is a platform jointly organized by Tsinghua University's Employment and Social Security Research Center, government departments, enterprises, financial institutions, and scholars to discuss corporate annuity issues. It will continue alongside the development of China's corporate annuity system. This book is the preliminary outcome of the forum, and for Chinese corporate annuity enthusiasts who did not participate in the earlier forums, it will fully compensate for their regrets.