构建运动员职业年金制度的思考——美国职业运动员401(k)年金模式解读与借鉴  

Thinking of Establishing Enterprise Pension of Athletes——Exploration and Enlightenment of the US.Athletes'401(k)Plan

作　　者：邹德新[1,2] 刘春雪[1] 李洪梅[1] 

机构地区：[1]沈阳体育学院体育社会科学研究中心,辽宁沈阳110102 [2]辽宁大学经济学院,辽宁沈阳110036

出　　处：《河北体育学院学报》2009年第4期1-5,共5页Journal of Hebei Sport University

基　　金：国家体育总局体育社会科学研究项目(1082SS07039);辽宁省社科基金规划项目(L08ATY003);辽宁省教育厅高校科研项目(20060848)

摘　　要：美国职业俱乐部联盟建立了职业运动员401(k)年金计划,其独特的税收优惠政策、灵活的机制设计、市场化运营和有效的监管体制支持了运动员补充养老保险制度的发展。借鉴美国职业运动员401(k)年金计划的成功经验,结合我国国情,建议构建中国特色的运动员职业年金制度模式,制定税收优惠政策,建立多元化筹资机制,设计灵活、弹性的运行机制,构建完善的监督管理体系,推动运动员多支柱养老保险制度的发展。The United States＇ Professional League established a athletes＇401 （k） pension plan. Its unique preferential tax poli- cies, flexible mechanism design, market-oriented operation and effective regulatory regime supported the development of ath- letes＇ supplement pension system. Drawing on the successful experience of the United States＇401 （k） pension plan and taking into consideration of our national condition, this paper proposed establishing professional athletes pension system with Chinese characteristics and model, developing preferential tax policies, establishing pluralistic financing mechanisms, designing flexible operational mechanism and building perfect supervision and management system. All of those could promote the development of multi-pillars pension system of athletes.

关 键 词：运动员 职业年金 举国体制 养老保险 

分 类 号：G80-05[文化科学—运动人体科学]