外部环境视角下我国企业年金发展影响因素分析

影响企业年金发展的因素是多方面的,有宏观的外部因素,也有企业年金自身制度内部因素。本文将我国企业年金发展纳入我国社会保障体制中,综合考量基本养老保险、劳动力市场状况、收入分配体系等外部环境对企业年金的影响,为进一步加快企业年金发展提出建议。     

广州企业年金发展的障碍与对策

企业年金在我国已有十多年的发展，但在广州的发展几近空白，主要原因在于制度建设不到位、缺少税收优惠政策、地方政府支持力度不够、企业和职工对企业年金缺乏认识、资本市场发展不充分等方面。要加快广州企业年金的发展，必须要在这些方面加以完善。     

构建新型监管机制力推企业年金发展

我国企业年金的信托型运营机制,决定了企业年金基金运营的高风险和基金监管的高难度。学界对企业年金运营风险和监管机制的研究匮乏。通过建立我国企业年金运营的监管模型,分析阐述了企业年金运营监管的相关问题和风险控制的制度安排。     

中国企业年金发展缘何滞缓

企业年金对建立和完善中国社会养老保障体系、促进保险市场和资本市场的发展都具有重大意义。促进中国企业年金发展,需要社会各方面积极鼓励企业建立企业年金;合理确定企业和职工的缴费比例,实行税收优惠;对企业年金给予政策支持,大力拓展企业管理年金基金投资运营渠道;加强法规建设,完善企业年金运行管理机制。     

老龄化背景下企业年金制度实施的漫漫之路

企业年金又称职业年金,企业退休金或雇主年金。是指政府强制实施的公共养老金或国家养老金制度之外,企业在国家政策的指导下,根据自身经济实力和经济状况自愿建立的,为本企业职工提供一定程度退休收入保障的补充性养老金制度。本文结合我国企业年金的发展现状将作深入的分析探讨。由于建国初期出现的婴儿潮和人均寿命延长等原因,我国人口老龄化问题日益加剧,这给基本养老保险制度带来了严峻挑战,而作为养老保险体系三大支柱之一的企业年金制度     

重视培植企业年金有效营运的制度环境

当前我国企业年金热的背后,存在着若干值得认真研究的问题,尤其是存在明显的将企业年金简单化、短期化和技术化的误区。国外企业年金发展中值得认真吸取的一个教训是,一些国家明显低估了企业年金计划的复杂性和职工的高度敏感性。即便是在规范的市场环境和习惯于遵循规则与法制     

我国企业年金基金投资风险控制探析

为了应对人口老龄化带来的挑战,世界各国纷纷建立了包括基本养老保险、补充养老保险和个人储蓄性养老计划等在内的三支柱社会养老保障体系。其中,仅次于基本养老保险的第二支柱———补充养老保险在我国被称为企业年金。企业年金的运营涉及缴费、投资运营和支付三个环节,其中,投资运营是企业年金保值增值的关键环节。投资必有风险,如何规避风险、加强风险监管,这是完善企业年金制度必须面对的问题。我国企业年金基金投资运营面临的主要风险是投资运营模式存在治理缺陷,投资工具较少且范围限制过于严格,投资风险控制机制尚待完善。需要从三个方面建立机制,即完善年金治理结构、重构风险监管框架及建立风险补偿。     

中美德日企业年金制度比较分析

企业年金在不同的国家和地区发展程度相差甚远。在发展中国家和经济转轨国家,企业年金还处于发展的初级阶段,发达国家企业年金发展历程对发展中国家的企业年金制度建设具有较大的借鉴意义。一、比较分析(一)法律定位美国早在1974年就出台了《雇员退休收入保障法》,这是美     

日本的年金制度与经济发展

日本的年金制度,是对因年老、病残、死亡而丧失劳动收入来源的本人及其家属按期支付一定数额生活费的制度,是人身保险的重要组成部分。它关系到每个家庭、每个企业的切身利益,它直接或间接地与整个社会经济的发展相关。日本的年金制度及其种类在日本现行的年金制度体系中,既有政府举办的公共年金事业,又有企事业单位搞的企业年金,还有个人自行投保的个人年金。     

从人才流动的视角看政府对企业年金的指导

企业年金制度是企业自愿采用的旨在为本企业职工提供退休生活保障的一种制度,同时它对企业人才也具有激励作用。本文从企业年金计划中的缴费、既得收益权、年金基金的转移及领取等环节说明企业年金制度会对人才流动产生双重影响,从而指出政府对企业年金制度进行指导的必要性。     

The Current Situation of Retirement Income Provisions in Japan: Social Security Pension Schemes and Corporate Pension Plans

Japan has been faced with rapid population ageing for decades. This has continuously reduced the level of social security pension benefits. Based on this it is often said that corporate pension plans should play a wider role forward in providing retirement benefits. However, we also have to know that there is a limit to what corporate pension plans can do in place of the social security pension schemes. In this paper we extract lessons from the history of social security pension schemes in our country and try to define the roles of corporate pension plans and social security pension schemes. In conclusion we should keep adequacy of social security pension benefits even if the contribution rate becomes a bit higher. Corporate pension plans just enrich people's life in retirement. We have to remember that corporate pension plans were not certain means for reducing the poverty in old age and that for this reason social security pension schemes by social insurance were invented.     

Shifting the Pension Mix: Consequences for Dutch and Danish Women

All European countries are aiming to reform their pension systems in line with two conceptual ideas: firstly, that systems should combine public, occupational and private pensions; secondly, that entitlements should be individualized. The Dutch and the Danish pension systems already consist of these three different pensions with relatively individualized entitlements and in a way form an ideal type of pension system. However, these systems are far from ideal since they are deeply gender biased. The positive effects of citizenship‐based state pensions conceal the negative ones. In addition, recent developments in the combination of the pension schemes counteract the positive effects. Given the male‐oriented norm when it comes to full pension entitlements, and given the fact that life courses are still gendered, these countries’ systems and developments have negative effects for women.     

The Impact of Neo-liberalism on South Korea's Public Pension: A Political Economy of Pension Reform

This article examines the recent Korean pension reforms from a political economy perspective. It argues that these reforms are of particular interest because, unlike major pay-as-you-go pension schemes in Europe, the Korean pension scheme is a funded one and, therefore, is subject to market exposure. Also in contrast to the problems that public pension reforms have encountered in European and other OECD countries, especially 'blame avoidance', the more radical Korean reforms were implemented without significant challenge or resistance. First of all, the National Pension Scheme is described prior to the 1997 Asian economic crisis. Then the impact of this crisis on the Korean welfare state and, especially, its pension system are analysed. The main part of the article consists of a political economy of the pension reform process, in which the key roles of the international governmental organizations and the domestic neo-liberal policy elite are pinpointed. This neo-liberal ideology was critical in developing and sustaining an influential discourse on the 'crisis' in Korea's national pension fund. The article concludes by arguing, against the neo-liberal tide, for the inclusion of a pay-as-you-go element in the national pension in order to tackle escalating poverty in old age.     

The Changing Face of Pensions in Latin America: Design and Prospects of Individual Capitalization Pension Plans

This paper discusses the spread of individual capitalization pension plans in Latin America in the 1990s. Following the example of Chile in 1980, Argentina, Colombia, Costa Rica, Mexico and Peru have all introduced individual capitalization pension schemes in the 1990s. The paper discusses the rationale for the reforms and compares the main design features of the reformed pension systems in these countries. Lastly, the likely success of pension reform is discussed by focusing on issues of pension scheme coverage, benefit adequacy and administrative costs.     

城市计生家庭的养老模式与养老储备

本文采用问卷调查的方式,考察计生父母对养老的看法,主要研究现阶段的养老储备、对未来养老的担心方面、养老意愿以及老年自养观念的倾向。从而进一步研究现阶段城市计生父母对未来养老的意愿,并发现其中所面临的问题和主导的养老趋势,更好地为今后的养老问题做决策。     

"Risk" and UK Pension Reform

“Risk” is a word that has become common currency in the financial services industry in general, and in the pensions industry in particular. This article critically examines its use in the context of the current debate about UK pension reform. “Risk” is used by a broad spectrum of interests to discuss a wide range of pension issues in a variety of contexts. The article outlines key theoretical perspectives on the nature and construction, or conceptualization, of risk. Their relevance to debate and policy initiatives, particularly public pension policy, is examined. It is suggested that current government policy is failing to carry with it those to whom the policy applies; that reforms implicitly, if not explicitly, underestimate the importance of “security”; and that failure to conduct a much broader debate about the fundamental notions of work, retirement, saving and security may simply condemn the UK to interminable pension reform.     

Pension Reforms in Europe and Life-course Politics

In recent years, somewhat drastic pension reforms have taken place in all European countries. The pension systems developed in the last century are no longer considered to be suited to the changing demographic constellations in European countries, and the financial sustainability of these systems is under threat. Moreover, the changing political and economic set‐up in European countries is also used to justify reforming the different pension systems. Different reasons can be given to explain the various pension reform measures without, however, there being any integrated coherence. We suggest that a politics of social policy, and of pension policy in particular, based on a life‐course perspective, facilitates the understanding of the whole range of pension reform measures. In the past, the elaborated pension systems were attuned to a normative standard biography. A new standard biography, with different phases and more transitions and combinations, enables one to understand the variety of the ongoing pension reform measures. Such a life‐course perspective integrates sequences of learning, working and caring considered necessary for the polity. In other words, it is based on a conception of human potential, and it integrates, to some extent, the previously separate domains of labour market policy, education policy, care policy and pension policy. However, recent theoretical and empirical studies of the life course lead to a critical evaluation of the new standard biography, with the conclusion that the new standard is one‐sided and scientifically unsound, entailing challenges for social policy.     

养老保险基金收支平衡原理分析与对策建议

养老保险基金收支平衡是基本养老保险制度正常运行的关键。运用精算学原理预测基金收支平衡,涉及人口预测、个人账户预测、基金收入和支出预测、收支缺口预测等。以企业基本养老保险制度建设较有代表性的济南市为例,以点带面,总结提出全面的收支平衡精算预测模型,并就制度内影响基金收支平衡的因素做精算分析,提出要实现基金收支平衡,在制度内应进一步扩大养老保险覆盖面、加强征缴工作力度、严格执行法定退休年龄政策、试行弹性退休年龄制度、建立正常退休金增长机制。     

近十年我国社会保障改革的历史进程与经验总结

近十年来,我国面临的国际国内形势出现了新的变化,社会保障改革在此背景下也进行了新的道路选择并取得一系列成就。2011年开展城镇居民社会养老保险试点工作,这与2009年建立的新农保制度初步构成了我国养老保障制度的基本框架,标志着我国覆盖城乡居民社会保障体系的主要制度都建立起来,是我国社会保障改革和全面建设小康社会的重大进步。总结近十年来我国社会保障改革的基本经验,有益于我们更明确的认识改革的历史与现状,为继续推进社会保障改革、发展社会保障事业奠定重要基础。     

An Analysis of Selected Pension and Health Care Initiatives for Informal Sector Workers in India

India's demographic trends portend moderately rapid ageing of the population. This, combined with the limited coverage of pension and health care programmes in terms of population, types of risks covered, and benefit levels has led to greater urgency in extending the coverage and reform directions of the current pension and health care programmes. This article analyses three pension and health care initiatives in India directed at the workers and their families engaged in the informal sector. The first initiative, India's National Social Assistance Programme (NSAP), undertaken in 1995 provides budget‐financed transfers targeted at older persons. It is funded by the Union government but implemented by the state governments. The second initiative, called Swavalamban, was started in 2010, but has been subsumed under Atal Pension Yojana (APY), in the 2015–16 budget. Both are voluntary co‐contributory initiatives aimed at providing access to retirement income to low‐income individuals (government co‐contributing with the individual). Unlike Swavalamban, the APY initiative has provisions for minimum guaranteed pension benefits, with contributions required by the members adjusted accordingly. Effectiveness in increasing enrollment and in sustaining contributions over a longer period will impact on the extent of retirement income security obtained by the members. The third initiative, Rashtriya Swasthya Bima Yojana (RSBY), is insurance‐based and aims to provide hospital care to low‐income households. The article argues that for improving outcomes of these initiatives, more effective implementation, greater fiscal resources, and an integrated and systemic approach which is aided by technology‐enabled platforms such as Aadhaar, will be needed.