摘要
文章分析了目前企业年金制度存在的主要问题及其后果,并认为参与率过低是企业年金发展的最大威胁,其后果既不利于提高替代率,也不利于实现构建多层次社会保障体系目标。在养老保险顶层设计的关键时刻,应将扩大参与率作为改革重点。在对过去10年英、美等发达国家养老金改革历程总结回顾的基础上,文章对其改革重点、实施手段和历史贡献进行归纳。文章认为,当前是企业年金改革的重要"时间窗口",其中扩大企业年金参与率尤为重要,文章提出了5个核心措施和5个辅助措施,在对其逐一分析比较的基础上,对这两组改革措施之间的相互关系、实施难点、未来前途进行了判断。
The paper analyses the major problem of the current enterprise annuity and its consequences. It considers the low participation rate as the greatest threat to the enterprise annuity development, which is harmful to increasing the replacement rate and achieving the goal of establishing a multi-level social welfare system. At a critical time of top-level design of pension insurance, expansion of participation rate should be included as a key point of reform. On the basis of reviews and summaries of pension reform processes of developed countries such as the UK and the US in the past 10 years, the paper concludes key points, implementation methods and historical contributions of such reforms. The paper argues that present is the vital 'time window' for the enterprises annuity reform, especially expansion of the participation rate. The paper proposes five core measures and five secondary measures, and discusses the relationship, difficulty of implementation and future prospects of two reform measures based on the comparative analysis.
出处
《中国人口科学》
CSSCI
北大核心
2017年第1期2-20,共19页
Chinese Journal of Population Science
