美国企业年金发展动态及其启示

The Development Trend of American Occupational Pension and its Revelation

面对人口老龄化趋势,世界上的发达国家普遍建立了企业年金制度。美国产业界举办企业年金有100多年的历史,其典型运作模式———401(k)计划在近20年中占主要地位。研究美国企业年金制度、重点考察401(k)计划的形成、发展以及随着客观环境变化产生的矛盾运动,对于经济转轨条件下的我国企业年金建设有重要的借鉴作用。

With the aging tide coming, most developed countries in the world have set up occupational pension system.There has been more than 100 years since American industry had run occupational pension system. Its typical model 401(k) plan has been in the mainstream for recent 20 years. Researching the system, focusing on its formation, development and change with the objective circumstances is valuable for the construction of Chinese occupational pension system during the transition to market economy.