职业养老金：美国经验与中国实践

发布时间：2018-03-05 18:05

本文选题：职业养老金　切入点：比较分析　出处：《对外经济贸易大学》2016年硕士论文　论文类型：学位论文

【摘要】：在全球人口老龄化不断上涨趋势的推动下,社会大众对养老问题已经变得不再陌生。为了减轻政府养老负担,缓解社会养老危机的问题,职业养老金在我国多层次养老保障体系中慢慢开始发挥着越来越重要的作用。在养老保险体系的三驾马车中,职业养老金居于“第二支柱”的位置。中国的企业年金和职业年金都属于职业养老金的范畴;在美国养老保障系统中,职业养老金由公共部门和私人部门两个方面共同组成。其中中国企业年金自上世纪90年代开始建立以来,初步得到较好发展,但从现阶段来看依然处在起步、摸索时期,其前景不容乐观;新出台的针对机关事业单位的职业年金,暂时仍处于改革的探索阶段。相比较美国职业养老金的发展,我国企业年金无论是在参保人数、基金规模、GDP的占比上,还是在企业参与度、覆盖率、税收优惠等方面都存在着巨大差距,比起美国还有很大的提升空间;新出台的职业年金也在给付模式的选择、缴费方式、计发方法、替代率等问题上存在着亟待解决和完善的一些实质问题。如何有效学习和借鉴先进经验,从国际上职业养老金发展比较成熟和发达的国家中积累总结,就显得尤为重要。鉴于我国国情和社会保障制度的差异,如何在总结国外先进经验的同时又充分尊重我国的国情和目前职业养老金发展的现状,成为职业养老金探索的重要课题。基于以上的背景分析和比较,本文选取了最早提出职业养老金制度的美国,起步较晚的我国企业年金和最新提出的职业年金作为主要调查对象,采用历史分析和比较研究的方法,深层次挖掘建立职业养老金的规律性经验和教训,从而来探讨和借鉴我国建立职业养老金制度的模式。
[Abstract]:Driven by the rising trend of global population aging, the public has become no stranger to the problem of the aged. In order to alleviate the burden on the government to provide for the aged and ease the problem of the social pension crisis, Occupational pension is slowly beginning to play a more and more important role in the multi-level old-age security system of our country. In the troika of the old-age insurance system, Occupational pensions are in the "second pillar" position. China's occupational pension and occupational pension belong to the category of occupational pensions; in the United States pension system, Occupational pensions are made up of both the public sector and the private sector. Since the establishment of the Chinese enterprise pension in -10s, it has initially developed well, but at this stage, it is still in its infancy. The prospect is not optimistic; the new occupational annuity for government institutions is still in the exploratory stage of reform for the time being. Compared with the development of occupational pensions in the United States, no matter the number of people participating in occupational pensions in China, In terms of the share of GDP in the size of the fund, there is still a huge gap in terms of enterprise participation, coverage, tax benefits, and so on. Compared with the United States, there is still a lot of room for improvement. The newly introduced occupational pension is also choosing the mode of payment and the way of payment. There are some essential problems that need to be solved and perfected on the problems of calculation and distribution method, substitution rate, etc. How to learn and learn from advanced experience effectively, and accumulate and summarize from the mature and developed countries of international occupational pension development, In view of the differences between China's national conditions and the social security system, how to sum up the advanced experience of foreign countries while fully respecting the situation of our country and the current situation of the development of occupational pension, Based on the above background analysis and comparison, this paper selects the first proposed occupational pension system in the United States, The late start of the occupational pension and the newly proposed occupational pension as the main object of investigation, using historical analysis and comparative research methods, deep excavation of the establishment of occupational pension rules and lessons, In order to explore and learn from the establishment of occupational pension system in China.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F841.67

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