论文部分内容阅读
本文分析了美国雇主养老金在退休收入保障体系中的作用、近年来由规定受益型(DB)向规定缴费型(DC)转变的趋势及其产生的影响,认为我国养老保障体系特别是企业年金制度的设计应当借鉴美国的经验,明确企业年金在退休收入中的地位,完善税收政策和相关法律,充分认识不同类型养老金计划的特点,合理确定养老保障体系的储蓄功能和再分配功能。
This paper analyzes the role of employer pension in the system of retirement income security in the United States, and the trend of the transition from the defined benefit type (DB) to the mandatory payment type (DC) in recent years. It considers that the pension system in our country, especially the enterprise annuity The design of the system should draw on the experience of the United States, clarify the position of enterprise annuity in retirement income, improve tax policies and relevant laws, fully understand the characteristics of different types of pension plans, and reasonably determine the savings function and redistribution function of pension insurance system.