我国职业年金制的整合构建问题探析

Preliminary Exploration on the Integration of Occupational Pension System Build Issues

随着中国经济市场化改革的进一步深化,作为养老保障的第二支柱,中国的职业年金制度终将被整合构建起来。本文从职业年金概念的辨析开始,采用文献研究法梳理出职业年金制整合设计的几个基本问题。并有针对性地提出将职业年金制设计为：企业、机关事业单位等作为雇主参与职业年金筹资;筹资模式采用基金制的缴费确定型计划;缴费率目标值设定为由雇主和雇员共同承担10%-15%,且替代率目标值设定为40%-50%;职业年金基金实行市场化运作。

With the further deepening of China＇s market economy reforms,as the second pillar pension,China＇s occupational pension system will eventually be integrated. From the view of occupational pension,literature research is used to analyze several basic questions of the design of occupational pension system and the design of occupational pension system is put forward,namely,the organs and institutions,enterprises and other employers participating in the financing; using funds made funding model defined contribution plan; contribution rate target set by the employer and employee share of 10% to 15% and substitution target rate is set to 40% to 50%; the implementation of market- oriented operation in the operation of occupational pension funds.