我国个人养老金制度设计优化研究——基于国际比较视角的分析

Research on the Design and Optimization of Personal Pension System in China——Analysis from the perspective of international comparison

为完善我国个人养老金产品和服务,建设多层次养老保险体系,本文对比分析了德国里斯特养老金、加拿大注册退休储蓄计划、日本个人型定额供款养老金以及个人储蓄账户计划在税收政策、养老金投资渠道和投资者教育三个方面的举措,以个人养老金制度的长期发展为切入点,总结归纳典型国家建设个人养老金的发展经验。在此基础上,我国应建立科学完备的政策支持体系,对个人养老金的供款额度进行动态调整,并考虑养老金制度的公平性,设置分档供款额度;丰富养老金融产品供给,拓宽账户资金使用渠道;增强个人养老金的普惠性,推动个人养老金产品标准化、风险可视化,减轻投资者产品选择压力。

In order to improve China’s personal pension products and services,and build a multi-level pension insurance system,this article compares and analyzes the measures of the German Liszt Pension,the Canadian Registered Retirement Savings Plan,and the Japanese Personal Fixed Contribution Pension and the Personal Savings Account Plan in three aspects:tax policy,pension investment channels,and investor education.Taking the long-term development of the personal pension system as the starting point,this article summarizes the development experience of individual pension construction in typical countries.On this basis,China should establish a scientific and compre-hensive policy support system,dynamically adjust the contribution amount of individual pension,and consider the fairness of the pension system by setting up tiered contribution amounts;Enrich the supply of pension financial products and expand channels for using account funds;Enhance the inclusiveness of personal pension,promote the standardization and risk visualization of personal pension products,and alleviate the pressure on investors to choose products.