美国个人退休账户计划的经验借鉴及对我国的启示

The Experience of American Individual Retirement Account and its Enlightenment on China

伴随着老龄人口的激增,社会对于完善养老保险体系的要求越来越高,迫切需要建立适合我国国情的第三支柱养老保险体系。美国的第三支柱是个人养老金账户,包括个人退休账户(IRA)和商业养老保险。经过47年的发展,IRA已经成为了美国养老保险体系中不可或缺的部分,对于我国发展第三支柱具有借鉴意义。本文先对美国IRA发展历程进行剖析,并总结了优化转移机制、灵活运用资金、设置养老金提取条件、设立投资顾问等方面的经验;再结合我国第三支柱发展现状,提出设立个人账户制,拓宽资金投资渠道,对于养老金提取设置条件,大力发展投资顾问,完善税收优惠政策等建议。

With the surge of the aging population,the social requirements for improving the endowment insurance system are getting higher and higher.There is an urgent need to establish a third pillar old-age insurance system suitable for China’s national conditions.The third pillar of the United States is individual pension accounts,including individual retirement accounts(IRA) and commercial pension insurance.After 47years of development,IRA has become an indispensable part of the American endowment insurance system,which can be used for reference for the development of the third pillar in China.This paper first analyzes the development process of American IRA,and summarizes the experience of optimizing the transfer mechanism,using funds flexibly,setting pension withdrawal conditions,setting up investment consultants and so on.Combined with the development status of the third pillar in China,it is proposed to establish a personal account system,broaden investment channels,set conditions for pension withdrawal,vigorously develop investment consultants and improve preferential tax policies.