日本企业年金制度的演变及挑战:兼论对中国的启示

发布时间：2018-02-10 16:12

本文关键词： 日本企业年金 DB型企业年金 DC型企业年金集合年金企业年金改革　出处：《金融评论》2017年02期 　论文类型：期刊论文

【摘要】：本文用历史分析法梳理了日本企业年金的发展历程,研究了推动日本企业年金制度演变的动因,发现日本企业年金制度起源于一次性退职金制度。后来的适格退职年金和厚生年金基金虽对日本现代企业年金的发展做出了突出贡献,但因二者存在制度缺陷,进入21世纪之后,它们逐渐被新制度取代。制度的更替降低了企业年金的吸引力,而慷慨的公共年金和一次性退职金又挤压了企业年金的发展空间,导致近年来日本拥有企业年金的企业占比和参保人数均有所下降。同时,缴费确定型企业年金因未获得足够的税优支持而发展受阻。有鉴于此,本文认为中国应平衡公共养老金和企业年金的发展,抓住降低公共养老金缴费率的契机,配合其他优惠措施,大力发展企业年金,有效构建"多支柱"养老保险体系。
[Abstract]:This paper combs the development course of Japanese enterprise annuity with the historical analysis method, and studies the motive of promoting the evolution of Japanese enterprise annuity system. It is found that the Japanese enterprise annuity system originated from the one-time retirement pension system. Although the suitable retirement annuity and the health pension fund made outstanding contributions to the development of modern Japanese enterprise annuity, they had defects in the system. After 21th century, they were gradually replaced by new systems, which reduced the attractiveness of corporate pensions, while generous public pensions and one-time retirement payments squeezed the scope for development of corporate pensions. This has led to a decline in the proportion of enterprises and the number of people insured in Japanese enterprise annuity in recent years. At the same time, the development of contribution-defined-enterprise annuity has been hampered by insufficient tax support. This paper holds that China should balance the development of public pension and enterprise annuity, seize the opportunity of reducing the contribution rate of public pension, cooperate with other preferential measures, vigorously develop enterprise annuity, and effectively construct the "multi-pillar" pension insurance system.
【作者单位】：中国劳动关系学院公共管理系;
【基金】：中国劳动关系学院院级课题(13YY018)“公共养老金私有化改革驱动因素的比较政治经济学研究”的阶段性成果
【分类号】：F843.13

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