摘要
本文通过对企业年金可携带性问题及其重要性进行剖析,借鉴美国和欧盟在企业年金可携带性问题上的经验和最新研究成果,结合我国构建具有中国特色多层次养老保障体系的目标,深入探讨当前我国企业年金发展过程当中所面临的可携带性难题,并提出政策建议。
This paper analyzed the portability and importance of corporate annuity plans. It introduced experiences and latest research results of the United States and the European Union on the portability of corporate annuity plans. Taking into account China＇s plan to establish a multi-polar pension system with Chinese characteristics, it elaborated on the problem of non-portability of corporate annuity plans in China and made policy recommendations.
出处
《保险研究》
CSSCI
北大核心
2009年第2期29-33,共5页
Insurance Studies
基金
国家自然科学基金项目(G70673082):<养老基金治理机制及风险控制的制度分析>资助。
关键词
企业年金
可携带性
养老保险
corporate annuity
portability
pension insurance
