论文部分内容阅读
随着中国国民经济的高速发展及加入WTO,我国单一支柱养老保障体制下的不足之处逐步暴露。2000年初国家劳动保障部,平安保险公司等专家一起赴美国考察养老保障体系。考察结束后,即成立项目小组,借鉴美国401(K)和香港强积金的经验,设计开发出符合国际潮流和我国具体实情的团体退休金投资连结和团体退休分红等年金产品。企业年金是一个长期承诺的受法律保护的延期支付合同,也是一个基金管理、投资运作和待遇支付不同环节综合发展的补充养老保险制度、它要求养老资金的所有权、年金使用权(托管人)和经营者(运营机构)相分离。
With the rapid development of China’s national economy and its accession to the WTO, the inadequacies of China’s single-pillar pension system are gradually exposed. In early 2000, the State Ministry of Labor and Social Security, Ping An Insurance Company and other experts went to the United States to study the old-age security system. After the visit, a project team was set up to learn from the experience of the United States 401 (K) and Hong Kong MPF, and to design and develop annuity products such as group pension investment links and group retirement dividends in line with the international trend and the specific conditions in China. Enterprise annuity is a long-term commitment to the legal protection of the deferred payment contract, but also a fund management, investment operations and treatment of comprehensive development in different parts of the pension insurance system, which requires the pension funds ownership, pension rights (trustee) and Operators (operating agencies) phase separation.