我国养老保险第三支柱个人养老金发展探究

Research on the Development of the Third Pillar Personal Pension of China′s Endowment Insurance

随着我国人口老龄化程度日益加深,第三支柱个人养老金制度的建设成为当务之急。本文分析了我国个人养老金的发展现状,探讨了其存在的问题:在个人层面,居民的储蓄心理转变难、投资教育欠缺、参保机会不均等问题导致了个人养老金的账户空置率高;在制度层面,资金支取不灵活、税优制度欠完善、缴费上限低等问题降低了参加个人养老金的热情;在产品层面,产品供给有限、同质化严重、收益率保守等问题同样降低了居民参与积极性。为此,本文提出加强投资教育,促进储蓄转化;激活制度灵活性,提高吸引力;优化产品服务,契合养老需求等建议。

With the deepening of the aging population,the construction of the third pillar personal pen-sion system has become an urgent task.This article analyzes the current development status of personal pension in China and discusses its existing problems.At the individual level,residents′difficulty in changing their sav-ings psychology,lack of investment education,and uneven insurance opportunities have led to a high vacancy rate in personal pension accounts;At the institutional level,issues such as inflexible fund withdrawals,inade-quate tax incentives,and low payment ceilings have also reduced the enthusiasm for participating in personal pensions;At the product level,issues such as limited product supply,severe homogenization,and conservative returns also reduce residents′enthusiasm for participation.Therefore,this article proposes to enhance invest-ment education and promote the conversion of savings;activate institutional flexibility and increase attractive-ness;optimize products and services to meet the needs of the elderly.