德国企业补充养老制度的构建与演变——以“企业—社会给付”的制度属性为线索

Der Aufbau und die Entwicklung der deutschen betrieblichen Zusatzversorgungs-system:Aus der Perspketive von"Betriebliche Sozialleistung"

德国企业补充养老保障制度自19世纪建立以来,一直坚持企业—社会给付的制度属性,构建出以雇主照顾允诺为基础,经由多种实施形式实现对雇员老年保障给付的规则体系。同时,通过在保险业监管体系中建立相对独立的年金保险监管制度,保证外部保障机构的合规经营。新世纪以来,制度因应社会需求与挑战,于2002、2018年进行改革,引入工资转换、纯缴费承诺等机制,发展劳资伙伴模式,力求实现扩面提质目标。我国应吸取德国两次改革的教训与经验,从明确制度概念内涵、厘清制度属性定位、明晰主体间责任和权利义务关系出发,解决现有体系杂糅问题,早日突破参与率低、覆盖面窄的制度发展瓶颈。

As a corporatesocial benefit,the German enterprise supplementary pension system has been established in the nineteenth century.It has established a rule system based on employer care promises and implemented various forms of implementation to realize the pension benefits of employees.Through the establishment of a relatively independent annuity insurance supervision system,the compliance operation of external security agencies is guaranteed.Since the beginning of the new century,the system has been reformed in 2002 and 2018 in response to social needs and challenges,introducing various mechanisms and measures,and developing a labormanagement partnership model to achieve the goal of expanding coverage and improving quality.China can learn from the lessons and experience of Germany's two reforms,and solve the current system's mixed problems by clarifying the concept and the nature of the system,and by clarifying the relationship between the subjects\responsibilities,rights and obligations,so as to improve the attractiveness and participation rate of the system.