中国企业年金:发展评估、关键问题与政策建议

发布时间：2019-06-05 23:25

【摘要】：在人口老龄化背景下,现收现付制养老金制度具有财务不可持续的内在缺陷,客观上不能应对老龄化的挑战。中国企业年金制度是在现收现付的基本养老金制度之外构建的基金积累制的企业补充养老金,是多支柱养老金体系的重要组成部分,是应对人口老龄化挑战的一个战略性选择。2004年以来,企业年金采取政府监管、个人账户、基金积累、市场化运营的模式,积累了巨额补充养老基金、获得了良好的投资业绩、实现了基金保值增值的投资目标,反映了积累制养老基金发展的必要性和可行性。当前企业年金发展的主要问题不在于企业年金自身,而在于多支柱养老金不平衡发展的问题。企业年金发展的根本对策,需要跳出企业年金自身,从优化多支柱养老金结构、有效应对老龄化挑战的角度去寻找对策。
[Abstract]:Under the background of aging population, the pay-as-you-go pension system has the inherent defects of financial unsustainable, and can not meet the challenge of aging objectively. China's enterprise annuity system is an enterprise supplementary pension with fund accumulation outside the pay-as-you-go basic pension system, and it is an important part of the multi-pillar pension system. It is a strategic choice to meet the challenge of population aging. Since 2004, enterprise annuity has adopted the mode of government supervision, personal account, fund accumulation and market-oriented operation, accumulated a huge amount of supplementary pension funds, and achieved good investment performance. The investment goal of maintaining and increasing the value of the fund is realized, which reflects the necessity and feasibility of the development of the accumulated pension fund. At present, the main problem of enterprise annuity development lies not in enterprise annuity itself, but in the unbalanced development of multi-pillar pension. The fundamental countermeasures for the development of enterprise annuity need to jump out of the enterprise annuity itself and look for countermeasures from the point of view of optimizing the structure of multi-pillar pension and effectively dealing with the challenge of aging.
【作者单位】：中央财经大学;
【分类号】：F842.67

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