我国个人养老金制度有效性分析及完善路径

Analysis of Effectiveness of China s Personal Pension System and Its Improvement Path

基于行为生命周期理论和前景理论阐述了个人养老金的制度设计,分析了我国个人养老金制度的深层运行逻辑,发现个人养老储蓄心理账户不可替代、投资风险厌恶程度高、税收优惠政策吸引力有限等问题,提出了增设默认机制、加强市场和政府调节监督力度及补充税收优惠模式等手段来完善个人养老金制度。

Based on the behavioral life-cycle theory and prospect theory,the system design of personal pension was expounded,the deep operation logic of China s personal pension system was analyzed.The problems were found,such as irreplaceable personal pension savings psychological account,high investment risk aversion,and limited attractiveness of preferential tax policies.Some countermeasures was proposed to improve the personal pension system:to add a default mechanism,strengthen market and government regulation and supervision,and supplement the preferential tax model.The means of adding a default mechanism,strengthening market and government regulation and supervision,and supplementing the preferential tax model were put forward to improve the personal pension system.