美国非盈利性组织年金计划研究

发布时间：2018-06-15 16:56

本文选题：年金计划 + 工薪减税缴费　；参考：《武汉科技大学》2007年硕士论文

【摘要】： 养老金制度是一项重要的社会制度,也是一项十分重要的经济制度。美国具有十分完善的养老保险制度,美国非盈利性组织年金计划是美国的养老保险制度之一,属于美国养老保险的第二支柱,是美国的私人退休计划之一,促进了美国社会保障制度的发展。本文从美国的私人退休金计划的三个产品入手,即美国的403(b)计划、457计划和节俭储蓄计划,详细叙述了美国的私人退休金计划,总结我国机关事业单位养老保险制度的问题和客观可行性,提出改革我国机关事业单位养老保险制度,建立机关事业单位年金计划措施。其主要内容如下: 第一部分,概述了本文选题的意义,国内外美国私人养老保险研究的情况以及研究方法和概念说明。第二部分,介绍美国403(b)计划、457计划和节俭储蓄计划,这些计划是美国的非盈利性组织年金计划,介绍其产生、发展、设立条件、缴费机制、雇员享受税收优惠待遇、提款规定等内容。第三部分,通过对美国这三个计划的研究,分析了机关事业单位养老保障的现状,提出了中国机关事业单位建立年金计划的可行性分析以及有效的措施。
[Abstract]:Pension system is an important social system as well as a very important economic system. The United States has a very perfect pension insurance system. The annuity plan of non-profit organizations in the United States is one of the pension insurance systems in the United States, which belongs to the second pillar of American pension insurance and is one of the private retirement plans in the United States. Promote the development of the social security system in the United States. This paper begins with the three products of American private pension plan, the 403b) plan and the thrift savings plan, and describes in detail the private pension plan in the United States. This paper summarizes the problems and objective feasibility of the old-age insurance system of the government and institutions in China, and puts forward some measures to reform the pension insurance system of the organs and institutions of our country and to establish the annuity plan of the organs and institutions. The main contents are as follows: in the first part, it summarizes the significance of this paper, the research situation of American private endowment insurance at home and abroad, the research methods and concept notes. The second part introduces 403b) programs and thrift savings programs. These programs are non-profit organization annuity programs in the United States. They introduce their birth, development, establishment conditions, payment mechanism, and preferential tax treatment for employees. Provisions for withdrawals, etc. The third part, through the study of the three American plans, analyzes the present situation of the old-age security of the government and institutions, and puts forward the feasibility analysis and effective measures for the establishment of the pension plan by the Chinese government and institutions.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D771.2

【引证文献】