企业年金模式的优化选择

An Optimized Choice of Supplementary Pension Model of Enterprises

企业年金计划按照筹资和运作模式的区别广义上可分为“确定给付计划 (definedbenefitplan .缩写为DB)”和“确定缴费计划 (definedcontributionplan .缩写为DC)”两种模式。本文从企业年金理论角度和历史发展沿革方面对这两种模式进行了全面的分析 ,主要探讨我国新施行的《企业年金试行办法》中所规定的企业年金运营模式的合理性。认为DC计划和DB计划各有利弊 ,应该相互补充。在我国企业年金发展初期 ,不宜将运行模式限制为单一模式 ,不宜对每一角色的定位加以严格限制 ,不应排斥DB计划 ,但从长远来看 ,DC计划应成为我国企业年金的主导模式。

In the broad classification of occupational pension model, there are two general categories of plans: defined benefit (DB) and defined contribution plans (DC). Defined benefit plans provide a fixed schedule of benefits for the employee, sponsors agree to make specified dollar payments to qualifying employees. In defined contribution plans, sponsors are responsible only for making specified contributions into the plan on behalf of qualifying participants. Considering the difference of them, this article provides recommendations on which model is a better choice and development of China’s occupational pension scheme.\;