德国养老保险体系及对中国的启示

The System of Endowment Insurance in Germany and its Enlightenment to China

德国的养老保险体系由国家法定保险、企业养老保险福利与个人补充养老保险组成。而在目前情况下,补充养老保险的功能日益突出,但是它在设定义务、方式结构等基本方面仍存在着不足。通过以德国国家养老保险体系部分私有化为对象,剖析了德国补充性私人养老保障机制的构建,并对德国在养老保险措施中诸如监督机制、支付不足防范机制等保障机制加以具体论述。最后就该体系的运作机制进行经验总结分析,给中国的相关制度以借鉴意义。

The endowment insurance system in Germany consists of National Endowment Insurance, Enterprises Endowment Insurance Welfare and Private Supplemental Endowment Insurance. Nowadays, the function of supplemental endowment insurance is becoming increasingly important, but the basic content of it still has some inadequacy, such as its settled obligation and its formed construction. In this article, the author analyzes the structure of the supplemental endowment insurance, by taking the National Endowment Insurance System which is partly privately owned as an object, and gives a detailed explanation of the security mechanism in the endowment insurance measures in Germany, such as the supervision mechanism, and the defenee mechanism which aims to protect the payment system. Finally, the author makes a summary analysis of the operation mechanism of the system in Germany, and also provides some suggestions and experience for the endowment insurance system in China.