论如何借鉴美国经验发展我国中小企业的年金计划

Development of SMEs' Pension Plans in China Based on American Experience

我国中小企业正快速发展,潜力巨大,而政策法规、资本市场等外部条件不完善,加上中小企业自身的弱点,造成一些中小企业年金计划的"真空"。中小企业是年金的最大需求者,探索适合中小企业的年金模式意义重大。借鉴美国的成熟经验,结合本国实际国情,完善法律法规、提供税惠政策、优化投资组合、设立监察机构、建立对接机制等措施,可以较为有效地建立企业集合年金计划。

China＇s SMEs are developing rapidly and have huge potential. But, SMEs＇ imperfect external conditions, such as policies and regulations, capital markets, coupled with its vwn weaknesses, causing the＂vacuum＂ of some SMEs＇ pension plans. SMEs are the biggest needs of pension plans, so that to explore suitable mode of pension plans for SMEs has significant meaning. Learning from the experiences of the United States, combining with the actual situation in China, the article proves the following suggestions, improving laws and regulations, providing tax policy benefits, optimizing the investment combination, establishing industries supervisory institution and the docking mechanisms of occupational pension, can build a joint pension plans more effectively.