摘要
阐述了美国个人退休帐户三十余年来各个历史发展阶段中所呈现的特点,分析了个人退休帐户如何逐步发展壮大,并深入到美国家庭中,进而通过深入分析投资于IRA家庭的特征、账户资产状况、投资状况三个方面的状况,提出IRA在美国家庭养老储蓄中具有的重要作用,IRA是退休养老的重要保证。
This paper elaborates on the characteristics of each historical stage of individual retirement account （IRA） development in the past 30 years in the USA, and discusses how IRA has been developing rapidly as to be accepted by almost every American household. It presents a detailed analysis of the features of IRA-owning households, IRA balances, and IRA investments. And based on these, it points out that IRAs have contributed greatly to enhanced retirement security, and served as a guarantee for retirement savings.
出处
《武汉科技大学学报（社会科学版）》
2006年第6期40-43,67,共5页
Journal of Wuhan University of Science and Technology:Social Science Edition
基金
湖北省中小企业中心重点项目(编号:WH2004007)
