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我国职业年金制度存在的问题及对策
引用本文:马永林. 我国职业年金制度存在的问题及对策[J]. 延边大学学报, 2009, 42(6)
作者姓名:马永林
作者单位:延边大学,出版社,吉林,延吉,133002 
摘    要:作为养老保障体系中的第二大支柱,职业年金是基本社会养老保险的重要补充。我国的职业年金在发展上与发达国家相比还存在很大的差距,面临着许多困境,应该根据建立适合中国特色的职业年金制度要求,从运行机制、政策环境、法律法规、税收等方面促进其完善和发展。

关 键 词:职业年金  养老保障体系  对策

Problems of China's Employment Annuity System and the Countermeasures
MA Yong-lin. Problems of China's Employment Annuity System and the Countermeasures[J]. Journal of Yanbian University(Social Sciences), 2009, 42(6)
Authors:MA Yong-lin
Affiliation:MA Yong-lin(Yanbian University Press; Yanji; Jilin; 133002; China);
Abstract:Employment annuity is the second biggest pillar of the elderly support system,and an important complement to social old-age security as well.Comparatively,however,there are differences between China's employment annuity and the systems in developed countries.The establishment of employment annuity system with Chinese features would be perfected by ways carrying out feasible operational mechanism,appropriate policies,strict laws and tax revenue.
Keywords:employment annuity  old-age security system  countermeasure
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