证券市场导报
證券市場導報
증권시장도보
Securities Market Herald
2008年
1期
37~41
,共null页
企业年金 DC计划 年金监管 资本市场
企業年金 DC計劃 年金鑑管 資本市場
기업년금 DC계화 년금감관 자본시장
enterprise annuity, DC plan, capital market
国外实践证明，“三足鼎立”式的养老保障体系可以大大减轻政府养老的财政压力。由于现收现付制的政府基本养老保险制度难以适应人口老龄化的需要，于是各国政府开始大力发展企业年金计划，以此来缩减国家基本养老保险的替代率，减轻政府负担。我国企业年金发展的历史还很短，但已经走上了规范、快速发展的轨道。可以预见，随着我国资本市场繁荣的延续，我国企业年金将成为资本市场的一个重要力量。
國外實踐證明，“三足鼎立”式的養老保障體繫可以大大減輕政府養老的財政壓力。由于現收現付製的政府基本養老保險製度難以適應人口老齡化的需要，于是各國政府開始大力髮展企業年金計劃，以此來縮減國傢基本養老保險的替代率，減輕政府負擔。我國企業年金髮展的歷史還很短，但已經走上瞭規範、快速髮展的軌道。可以預見，隨著我國資本市場繁榮的延續，我國企業年金將成為資本市場的一箇重要力量。
국외실천증명，“삼족정립”식적양로보장체계가이대대감경정부양로적재정압력。유우현수현부제적정부기본양로보험제도난이괄응인구노령화적수요，우시각국정부개시대력발전기업년금계화，이차래축감국가기본양로보험적체대솔，감경정부부담。아국기업년금발전적역사환흔단，단이경주상료규범、쾌속발전적궤도。가이예견，수착아국자본시장번영적연속，아국기업년금장성위자본시장적일개중요역량。
The overseas practice indicates that ＂three pillar＂ pension fund system can mitigate government＇ s fiscal burden Government encouraged companies to establish enterprise annuity plan because the government sponsored plan can＇ t meet the increasing need of an aging population in the developed countries Through this method, the pressure of both government＇ s pension system and fiscal department is eased. China＇ s enterprise annuity system is still in the very beginning period. However, it grows fast recently as the government pushed it toughly. It is reasonable to predict that enterprise annuity will become an important player with the prosperity of China＇ s capital market.
