论文部分内容阅读
美国:“三条腿板凳”美国是最早施行养老金制度的国家之一,其制度包括社会基本养老保险、企业补充养老保险和个人储蓄性计划三方面内容,常被人们形象地称为“三条腿的板凳”。其中企业补充养老保险已有120年的历史,它由企业设立,职工退休后每月可按其账户的积累额领取养老金,一般相当于退休时工资的10%。按积累与支付方式区分,企业补充养老保险可分为给付固定型Defined-benefit DB和缴费固定型Defined-contribution DC两大类。美国还发展出了一套完善的社区护理服务,给予居家养
United States: “Three-legged Bench” The United States is one of the earliest countries to implement the pension system. Its system includes three aspects: the basic social endowment insurance, the supplementary enterprise endowment insurance and the individual saving plan, which are often called “Three-legged bench”. Including corporate pension insurance has been 120 years of history, which is set up by enterprises, workers retirement monthly pension according to the accumulation of their accounts, which is generally equivalent to 10% of retirement wages. According to the difference between accumulation and payment, enterprise supplementary pension insurance can be divided into two categories: fixed-contribution DB and fixed-contribution DC. The United States has also developed a set of perfect community care services, giving home care