摘要
我国补充养老保险制度的产生和发展经历了三个阶段:补充养老保险制度的酝酿时期;补充养老保险制度的探索时期(企业年金建立);补充养老保险制度的发展时期(职业年金建立)。目前补充养老保险制度还存在一些不足,建议通过以下措施加以完善:进一步优化养老保险三支柱之间的结构;大力促进企业单位补充养老保险制度的创新发展,推进我国企业年金制度快速发展;完善行政事业单位补充养老保险制度,推动职业年金制度的健康发展;增强补充养老保险制度的公平性;有计划、分阶段、渐次构建完善的补充养老保险制度体系。
The enterprise annuity system and the occupational annuity system have been established successively. Supplemental old-age insurance system is an important part of China's old-age insurance system.Supplemental old-age insurance is based on the healthy development of basic old-age insurance. The generation and development of China's supplementary old-age insurance system has gone through three stages,which include the gestation period,the exploration period( with the enterprise annuity system established),and the period of development( with the occupational annuity system established). There are still some deficiencies in the supplementary old-age insurance system,and the structure between the three pillars of old-age insurance should be further optimized. We shall vigorously promote the innovative development of supplementary old-age insurance system for enterprises and promote the rapid development of enterprise annuity system in China. We shall improve the system of supplementary old-age insurance for administrative institutions and promote the healthy development of occupational pension,and we shall enhance the fairness of the supplementary old-age insurance system,and build a comprehensive system of supplementary old-age insurance in accordance with plans,phases and steps.
作者
张新生
ZHANG Xin-sheng(School of Public Administration,Nanchang University,Nanchang 330047,China)
出处
《湖南科技大学学报(社会科学版)》
CSSCI
北大核心
2018年第6期63-69,共7页
Journal of Hunan University of Science and Technology(Social Science Edition)
基金
国家社会科学基金项目(13BGL118)
关键词
改革开放
补充养老保险
企业年金
职业年金
reform and opening up
supplementary old-age insurance
enterprise annuity
occupational annuity