DB与DC计划的比较研究

Options for Occupational Pension Schemes

在养老保险改革过程中, 我国已经明确采纳世界银行所推崇的多支柱养老保险体系, 作为第二支柱的企业年金计划是对国家法定基本养老保险的一种有效补充。企业年金计划在国外从积累与支付的角度可划分为待遇确定型计划 (DB计划) 和缴费确定型计划 (DC计划 ) 两种模式。从英美国家企业年金理论和实践来看, 二者各有利弊, 我国应借鉴其经验, 充分把握利弊, 不作盲目选择。

In the process of pension reforming, China has adopted the three-tier system that the World Bank proposed. As the second-tier, occupational pension scheme is a supplement to the State Pension scheme. Occupational pension scheme has developed over a decade in developed countries. With the deepening of the Social Security Reform, it becomes the focal point for all in China. However, not so many researches have been done in this area in China. The objective of this paper is to investigate into this area and provide some UK and USA practices.