CAJ | 학술논문

职业年金是基本养老金的重要补充，与其共同构成养老保险“多支柱”体系。为减轻政府财政负担，保护事业单位工作人员利益，尽快改善我国养老金“碎片化”的现状，促进社会公平，有必要尽快将职业年金的设计提上日程。文章对职业年金进作了简要介绍，对DB和DC两种模式作了比较，探究了我国建立职业年金的必要性，并对其发展的重点问题进行分析，提出了我国职业年金发展的新思路。
직업년금시기본양로금적중요보충，여기공동구성양로보험“다지주”체계。위감경정부재정부담，보호사업단위공작인원이익，진쾌개선아국양로금“쇄편화”적현상，촉진사회공평，유필요진쾌장직업년금적설계제상일정。문장대직업년금진작료간요개소，대DB화DC량충모식작료비교，탐구료아국건립직업년금적필요성，병대기발전적중점문제진행분석，제출료아국직업년금발전적신사로。
Occupational pension is the important supplement of basic annuities, and they both constitute "multi-pillar" system of endowment insurance. To reduce the government financial burden, protect the interests of the public institution staff, improve the current situation of China's"fragmentation" pension as soon as possible, and promote social fairness, the occupational pension design should be on the agenda very soon. The paper describes the occupational pension brielfy, compares two modes of DB and DC, explores the establishing necessity in China, and puts forward a new train of thought for developing occupational pension in China.