| 发展我国企业年金制度的几点思考 |
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| 引用本文： | 汪学军. 发展我国企业年金制度的几点思考[J]. 安徽农业大学学报(社会科学版), 2003, 12(3): 51-54 |
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| 作者姓名： | 汪学军 |
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| 作者单位： | 首都经济贸易大学,法学系,北京,100026 |
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| 摘 要： | 随着全球公共养老保险面临的困境,各国政府纷纷对传统的养老保险进行改革。在改革过程中,企业年金发挥了越来越重要的作用。本文主要对企业年金制度在国内外的发展展开讨论,并提出发展我国企业年金制度的初步设想。
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| 关 键 词： | 企业年金 多层次养老保险 税收优惠 |
| 文章编号： | 1009-2463(2003)03-0051-04 |
| 修稿时间： | 2003-01-24 |
Thoughts on the Development of Occupational Pension System in China |
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| WANG Xue - jun. Thoughts on the Development of Occupational Pension System in China[J]. Journal of Anhui Agricultural University(Philosophy & Social Sciences Edition), 2003, 12(3): 51-54 |
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| Authors: | WANG Xue - jun |
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| Affiliation: | Department of Law, Capital University of Business and Economics |
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| Abstract: | With the world- wide difficulties of public old- age insurance,the governments of many countries have begun to improve the traditional pension system,and the occupational pension system has become more and more important.This paper mainly talks about the development of occupational pension system.First it introduces the concept of occupational pension,then systematically analyses the development of occupational pension system both at home and abroad.Finally it puts forward some thoughts on how to promote the development of occupational pension system in China. |
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| Keywords: | occupational pension system multi- pillar pension system preferential tax |
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