我国企业年金计划模式选择  

Analysis on Model Selection of Our Country’s Enterprise Annuity

作　　者：李婷[1] 王丽[1] 

机构地区：[1]西南财经大学保险学院,四川成都610001

出　　处：《福建金融管理干部学院学报》2010年第3期38-41,共4页Journal of Fujian Institute of Financial Administrators

摘　　要：针对我国目前的国情现状和企业年金计划的发展阶段,在企业年金计划的基金积累和支付、运营、税制优惠、监管四个环节,分别采用兼容收益确定型和缴费确定型优势的模式、信托基金型模式、EET税制模式、定量限制型模式,才能从根本上促进我国企业年金计划的顺畅运行,使其真正成为我国养老金计划的"第二支柱"。According to our national conditions and developmental phases of enterprises annuity, during the course of annuity accumulation and payment, operation, tax preference and regulation, we adopt respectively four models：DB and DC edges compatible model, mode of trust fund, BBT model、 quantitative ration model to promote the development of our country’s enterprise annuity plan and serve as ＂secondary pillar＂ for our pension funds.

关 键 词：企业年金 DC计划 信托基金模式 EET模式 定量限制模式 

分 类 号：F275.4[经济管理—企业管理]