员工福利与退休规划讲义VIP免费

第1页共83页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共83页目录第一章员工福利..................................................................31.1薪酬与员工福利...........................................................41.1.1薪酬定义和要点.....................................................41.1.2员工福利定义和主要内容.............................................51.1.3雇主支付员工福利的法定义务和推定义务...............................71.1.4延期支付和延期收入.................................................71.1.5预期累计服务单位法.................................................81.1.6雇主债务和既定权益.................................................91.1.7累计负债和预计负债................................................101.1.8待遇确定(DB)和缴费确定(DC)........................................121.1.9合格计划和税收政策................................................141.1.10福利方案和员工权益...............................................141.2员工福利管理模式和案例分析..............................................151.2.1员工福利管理模式..................................................151.2.2员工福利案例介绍..................................................16第二章雇主养老金与企业年金....................................................212.1雇主养老金的基本原理....................................................212.1.1雇主养老金的定义、特征和种类......................................212.1.2主体价值取向和行为特征............................................242.1.3雇主缴费及归属规则................................................272.1.4合格计划的税务规则................................................292.2中国企业年金计划........................................................302.2.1企业年金定义和特点................................................302.2.2企业年金方案和员工权益............................................302.2.3企业年金资金筹集和税收政策........................................312.2.4企业年金计划的责任主体............................................332.2.5企业年金安全运营机制..............................................372.2.6企业年金支付......................................................39第三章退休规划原理............................................................403.1养老储蓄和养老金计划....................................................403.1.1现收现付计划......................................................403.1.2预先积累计划......................................................413.1.3二者混合计划......................................................413.2养老金理论及其应用......................................................423.2.1退休规划的生命周期................................................423.2.2人力资本和养老储蓄能力............................................433.2.3平滑消费和退休规划目标............................................433.2.4退休规划数学模型的应用............................................453.2.5税优型养老储蓄....................................................453.2.6养老金产品和养老金市场............................................463.3退休规划的基本问题......................................................473.3.1退休规划的定义和特征..............................................473.3.2退休年龄及其影响..................................................483.3.3老年无忧生活目标和三要素.............................