摘要
现金余额型养老金计划是美国职业养老金近年衍生出的创新模式之一,作为混合型计划的一种,其兼具确定给付型和确定缴费型养老金制度的特点。本文运用比较法分析了现金余额型养老金计划的运行机理,进而在分析我国目前职业养老金面临的困境的基础上,指出现金余额型养老金计划对我国职业养老金建设的借鉴意义,具体包括:DC计划不是职业养老金制度发展的唯一可选路径;职业养老金必须实现基金化;必须重视关键技术要件的设计。
Cash Balance Plan is an innovation in the occupational pension field of America. As a kind of hybrid plans, Cash Balance Plan has both the characteristics of DB Plan and DC Plan. This paper analysed the mechanism of Cash Balance Plan by a comparative method, and then took the Cash Balance Plan as the example in the context of reforming China＇s social security system. Facts have shown that DC is not the only path in development of occupational pension. The ideal model of occupational pension in China must be fully funded and pay attention to key technical designs.
出处
《保险研究》
北大核心
2011年第9期53-59,共7页
Insurance Studies
