中国企业年金何去何从——从《养老保险管理办法(草案)》谈起

Where Should the Occupational Pensions in China Go? —— A comment on the Decree for Pension Fund Management

2004年劳动社会保障部颁布的两个《试行办法》奠定了中国企业年金的制度框架为DC型信托制,而几个月前有关部门发布了一个主张建立DB制度的政策。文章对DC和DB两个模式进行了优劣比较,分析了英美DB型企业年金模式的沉痛教训,论述了DC型的优势和发展潮流及其对中国提升企业竞争力的利处,以及它们各自对经济结果和社会发展的不同影响,阐述了不同国家继受不同法系导致的不同发展道路和中国发展企业年金应该努力的制度方向,进而分析了中国公共政策的制定过程中的博弈问题;提出了补偿老年职工企业年金权益的设想和具体办法。

The MOLSS issued two years ago a trust-based Defined Contribution (DC) occupational pension scheme as the framework of occupational pensions in China, but recently another Department announced a trial decree which stipulates another framework of Defined Benefit (DB)/ In the paper the author disagrees to introduce DB in China and compares the advantages and disadvantages of both DB and DC plan, and discusses lessons of DB pension plans in Anglo-American economies, DC scheme's trend in the world and its comparative advantages for the competitiveness of Chinese enterprises, effects of DB and DC on economic outcome and social development, and development paths in countries with different juristic systems. Finally, this paper suggests measures for recompensing the older employees of their rights in occupational pension.