An actual and theoretical research for the new employee benefit programs

新员工福利计划的实践与理论研究

• 批准号: 04630025
• 负责人: FUJITA Goichi
• 金额: $ 0.77万
• 依托单位: Hitotsubashi University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (C)
• 财政年份: 1992
• 资助国家: 日本
• 起止时间: 1992 至 1993
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-04630025/
• 关键词: Employee Benefits; The Employee Stock Ownership Plans; ESOP; The Deferred Retirement Benefit Plans; 401(k)plans; 定年制; 終身雇用制; 健康保険; フリンジ・ベネフィット; 退職金; 労働市場; 労働移動; ファイナンシャル・パーティシペーション

Over the past two years, I have done research on employee benefits of firms in order to make Japan's current programs better. The research is composed of the two parts as follows :(1) The actual survey on the employee benefits of about 50 companies in Japan.A result is that employee benefits are depending on the difference in rather size of firms than location of firms. And it is found that both managements and employees have an intention to adopt the employee stock ownership plans, i.e.ESOP, if the U.S.typed-ESOP could be changed and suited to the Japan's conditions.(2) A theoretical research for employee benefit plans in the U.S.perspective.I have examined the U.S.ESOP to introduce their merits into our country. Since companies in Japan are supposed to be allowed to hold their own stocks legally, many companies would adopt the ESOP and/or the deferred retirement benefit plans, i.e.401(k) plans, in the near future.And I published an article for this project report this February.

在过去的两年里，我对企业的员工福利进行了研究，以便使日本现有的计划变得更好。本研究由以下两部分组成：(1)对日本约50家企业员工福利的实际调查。结果表明，员工福利主要取决于企业规模的差异，而不是企业地理位置的差异。研究发现，如果美国式的ESOP能够改变并适合日本的国情，管理层和员工都有采用员工持股计划即ESOP的意愿。(2)日本员工福利计划的理论研究。我研究了美国的ESOP，并将其优点介绍给我国。由于日本的公司应该被允许合法持有自己的股票，因此在不久的将来，许多公司将采用 ESOP 和/或递延退休福利计划，即 401(k) 计划。我为此发表了一篇文章今年二月的项目报告。

项目成果

藤田 伍一: "アメリカの従業員持株制度(ESOP)とタックス・インセンティブ" (社)財形福祉協会『勤労者財形制度の利子非課税問題』. 39-53 (1992)

Goichi Fujita：“美国的员工持股计划（ESOP）和税收激励”财成福利协会，“员工财产累积制度中的利息免税问题”39-53（1992）。

G.FUJITA: "The BSOPs in the U.S.and their Tax Incentives." Examption Problems from Income Tax on Interest in Savings for Employee Asset Formation. 39-53 (1992)

G.FUJITA：“美国的 BSOP 及其税收激励措施。”

藤田 伍一: "米国の医療改革への挑戦" 健康保険. 48巻3号. 28-34 (1994)

Goichi Fujita：“美国医疗改革的挑战”健康保险，第 48 卷，第 3. 28-34 期（1994 年）。

藤田 伍一: "米国の医療改革への挑戦" 健康保険 3月号. Vol.48 No.3. 28-34 (1994)

藤田刚一：“美国医疗改革的挑战”健康保险3月号第48卷第3期（1994年）。

G.FUJITA: "The U.S.Challenges to the Health Care Reform." Health Insurance. Vol.48, No.3. 28-34 (1994)

G.FUJITA：“美国医疗改革面临的挑战。”