论公平与效率原则下的企业年金制度设计  

On the Design of Enterprise Annuity System under the Equity-Benefit Principle

作　　者：刘聪[1] 

机构地区：[1]中央财经大学保险学院,北京100081

出　　处：《保险职业学院学报》2010年第5期19-21,共3页Journal of Insurance Professional College

摘　　要：随着人口老龄化程度的不断提高和基本养老基金保险基金收支缺口的不断扩大,企业年金在养老保障体系中的地位日益凸显。企业年金的发展长期以来差强人意,究其原因主要是制度设计在公平和效率两方面均存在问题。本文提出了建立公平优先、兼顾效率的企业年金制度的若干建议。针对公平问题,本文提议形成行业企业间"补贴"和发展适合中小企业的年金模式。针对效率问题,本文提议拓展企业年金发展空间、完善企业年金法律依据、激发企业年金市场需求、实现与资本市场的有利互动和下大力度提高监管水平。With the aging of the population structure and the expansion of basic pension insurance fund losses,the role enterprise annuity plays in the old-age insurance system gets more and more attention.The development of enterprise annuity failed to achieve the expectations lately,mainly resulting from both the efficiency and equity problems of the system.In this paper,some recommendations are suggested to solve the equity problem,including creating ＂subsidy＂ between industries and enterprises and the development of annuity pattern suitable for SMEs.While aiming at efficiency problem of enterprise annuity,this paper suggests expanding enterprise annuity development space,improving the legal basis for enterprise annuity,stimulating enterprise annuity market demand,building positive interaction with capital market and improving regulation standards.

关 键 词：企业年金 公平 效率 

分 类 号：F840.67[经济管理—保险]