| 关于“企业年金”称谓的商榷 |
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| 引用本文： | 谢世清.关于“企业年金”称谓的商榷[J].北京工商大学学报(社会科学版),2008,23(5):78-83. |
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| 作者姓名： | 谢世清 |
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| 作者单位： | 北京大学,经济学院,北京,100871 |
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| 摘 要： | "企业年金"的实质是企业职工为退休养老所计划安排并投资积累的资产,与商业保险公司的"年金"保险产品有着根本性的区别。此外,"企业年金"这一称谓不仅与国际上惯用的"企业养老金"不一致,而且从字面上也不包含养老金的退休养老的特质,容易引起不必要的混淆和误会。本文旨在挑战"企业年金"这一习惯称谓,认为将"企业补充养老保险"更名为"企业年金"不够妥当,并指出其更准确的名称应当是"企业养老金"。
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| 关 键 词： | 企业年金 企业养老金 企业补充养老保险 养老金制度改革 |
| 收稿时间： | 2008/6/25 0:00:00 |
Debate over the Term Enterprise Annuity |
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| Xie Shi-qing.Debate over the Term Enterprise Annuity[J].Journal of Beijing Technology and Business University:Social Science,2008,23(5):78-83. |
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| Authors: | Xie Shi-qing |
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| Institution: | Xie Shi-qing(School of Economics,Peking University,Beijing 100871,China) |
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| Abstract: | The essence of enterprise annuity is the accumulated asset from the arrangement and investment of enterprise employees' retirement plans,which is quite different from the insurance product of annuity provided by insurance companies.In addition,the term enterprise annuity not only is inconsistent with enterprise pension used in the international community,but also literally does not include the characteristics of retirement pension,which easily leads to unnecessary confusion and misunderstanding.This paper c... |
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| Keywords: | enterprise annuity enterprise pension enterprise supplementary pension insurance pension system reform |
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