基于财务绩效视角下职业年金DB模式与DC模式比较

职业年金的建立与发展是社会进步的必然趋势,我国事业单位建立职业年金制度势在必行。目前关于事业单位的职业年金制度,国内学者在职业年金的设计、替代率、运行模式等方面都有一定的研究,但还没形成具体的方案。本文采用定量与定性分析相结合方法,从财务绩效视角设计职业年金方案,系统比较了职业年金DB模式与DC模式对财务绩效的影响,可为事业单位结合自身特点建立职业年金计划提供借鉴。

As the establishment and development of occupational pensions is an inevitable trend of social progress, it is imperative for our country to set up the occupational pension system in public institutions. Currently, experts have made studies on the occu- pational pension design, replacement rate and operation mode of the occupational pension system in public institutions, but no concrete scheme has been formed. This paper, by quantitative and qualitative analysis methods, designs an occupational pension scheme from the perspective of financial performance, and systematically compares the impacts of occupational pen- sion DB and DC modes on financial performances, which can provide a reference for public institutions to work out occupa- tional pension schemes based on their own characteristics.