美国小企业计划及其对中国企业年金的启示

SB Plan in the US and Its Implications for Chinese Enterprise Pension

美国是一个社会保障制度健全的国家,尤其在退休金计划上更是如此。同时,美国的小企业也很发达,为美国的经济发展做出了巨大的贡献。本文从这两个视角出发,将美国小企业年金计划与中国的企业年金进行比较,以期为中国的中小企业年金的发展,提供一些借鉴。

The US is a country with developed social security system, especially in the fields of pension plans. At the same time, it is also developed in small business, which contributes much to the US economy. This article begins with the examination of the two aspects, and compares the pension plans of small business in the US with that in China with the purpose of providing suggestions for the development of pension plans in China.