《海外企业年金发展、监管及借鉴》.docVIP

海外企业年金发展及借鉴 陈全伟 （中国人民大学财政与金融学院，北京 100872 摘要：国外实践证明，“三足鼎立”式的养老保体系可以大大减轻政府养老的财政压力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。The overseas practice indicates that three level pension fund system can mitigate government’s fiscal burden. Government encouraged companies to build enterprise annuity plan because the government sponsored pension fund plan can’t meet the increasing need of more old people in the developed countries. By this method, the pressure of both government’s pension system and fiscal department is eased. China’s enterprise annuity