海外企业年金发展、监管及借鉴

The Development, Supervision and Experience of Overseas Enterprise Annuity

国外实践证明,"三足鼎立"式的养老保障体系可以大大减轻政府养老的财政压力。由于现收现付制的政府基本养老保险制度难以适应人口老龄化的需要,于是各国政府开始大力发展企业年金计划,以此来缩减国家基本养老保险的替代率,减轻政府负担。我国企业年金发展的历史还很短,但已经走上了规范、快速发展的轨道。可以预见,随着我国资本市场繁荣的延续,我国企业年金将成为资本市场的一个重要力量。

The overseas practice indicates that ＂three pillar＂ pension fund system can mitigate government＇ s fiscal burden Government encouraged companies to establish enterprise annuity plan because the government sponsored plan can＇ t meet the increasing need of an aging population in the developed countries Through this method, the pressure of both government＇ s pension system and fiscal department is eased. China＇ s enterprise annuity system is still in the very beginning period. However, it grows fast recently as the government pushed it toughly. It is reasonable to predict that enterprise annuity will become an important player with the prosperity of China＇ s capital market.