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一、国外对企业年金的研究 20世纪80年代末、90年代初以来,随着世界人口出现老龄化的发展趋势,国外许多国家围绕养老保险制度改革展开了新的理论论争。世界银行提出建立“三支柱”养老制度,即公共养老计划、强制性的民营的完全积累的养老金计划和个人自愿性储蓄。三个支柱理论是一种对多层次养老保障体系框架的高度概括,而企业年金形式成为三个支柱理论中重要的第二支柱。世界银行的这个大的框架思路,对一些中低收入国家,甚至欧洲一些国家产生影响。重新审视和加强企业年金作用已成为一种国际趋势。
I. Foreign Study on Enterprise Annuity Since the late 1980s and early 1990s, as the world’s population has been aging, many foreign countries have started a new theoretical debate over the reform of the pension insurance system. The World Bank proposed the establishment of a “three pillars” of the pension system, namely public pension plans, compulsory privately-run fully-accumulated pension plans and individual voluntary savings. The three pillars are a highly generalized framework for a multi-level pension system, and the form of enterprise annuities becomes an important second pillar of the three pillars. This big framework of the World Bank has an impact on some low- and middle-income countries and even some European countries. To re-examine and strengthen the role of enterprise annuity has become an international trend.