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本文将在2015年国务院印发《关于机关事业单位工作人员养老保险制度改革的决定》的大背景下,结合当前机关事业单位养老金的现实问题,从社会、国家、个人三个角度论述职业年金制度在我国建立的迫切性,阐述对职业年金制度建立与运行中相关问题的理解,通过对美、日两国职业年金发展经验的借鉴,提出对职业年金制度建立的几点思考。
This article will be in 2015 on the background of the State Council issued the “Decision on the reform of the pension insurance system for the staff and workers of institutions and institutions”, combined with the current reality of pension institutions, from three social, national and individual perspectives on the occupational pension system The urgency to set up in our country expounds the understanding of the related issues in the establishment and operation of the occupational annuity system. By drawing lessons from the experience of the development of the occupational annuities in the United States and Japan, some suggestions on the establishment of the occupational annuity system are put forward.