OECD国家促进私人养老金发展的措施及启示

The Measures and Implications of Private Pension Development in OECD Countries

为应对人口老龄化的挑战,提高养老金体系的可持续性和效率,OECD国家大多通过抑制公共养老金缴费率及采取税收优惠政策等举措,促进私人养老金的发展,形成多支柱养老金制度。其私人养老金总体呈资产大幅增加、覆盖率显著提高、保障作用日益凸显、投资收益颇为可观的发展态势,在减缓公共养老金支出压力和增强养老金制度可持续性方面取得显著成效。我国可借鉴OECD国家私人养老金制度发展的经验,充分发挥市场机制在养老金制度中的重要作用,通过明确发展定位、降低基本养老保险费率、完善税收优惠政策及提升供给效率,促进私人养老金发展,改变养老金制度"一柱独大"的现状。

In order to meet the challenge of aging population and improve the sustainability and efficiency of the pension system,most OECD countries have adopted measures to curb the increase in the contribution rate of public pensions and tax incentives to promote the development of private pension funds. Their private pension funds overall showed a substantial increase in assets,a significant increase in coverage,an increasingly prominent protection role,and a considerable development trend in investment returns. These private pension funds achieved remarkable results in alleviating public pension expenditure pressures and enhancing the sustainability of the pension system. China can learn from the experience of private pension system development in OECD countries,give full play to the important role of the market in the pension system,and promote private pension development by clarifying the development orientation,lowering the basic pension insurance premium rate,improving preferential tax policies and increasing supply efficiency.