养老金体系在富裕国家的变化——以英国为例  

Pension Reform of the UK and its Regulatory Legislation

作　　者：胡继晔[1] 

机构地区：[1]中国政法大学法和经济学研究中心

出　　处：《国际经济评论》2011年第6期112-122,5-6,共11页International Economic Review

基　　金：2009年度国家社科基金项目"社保基金监管立法研究"(项目编号:09BFX053)的阶段性成果;北京市重点交叉学科"法律与经济"项目;中国政法大学"211"三期工程项目的阶段性成果

摘　　要：英国养老金主要由国家养老金、职业养老金和私人养老金三大支柱组成,除第一支柱外均通过投资资本市场以保值增值。《2004年养老金法案》及其配套的一系列养老金监管指引要求独立的养老金监管局采取积极主动的事前监管方式,收集相关信息,加强了对雇主、受托人、管理人等的培训和指导。《2008年养老金法案》规定所有雇员自2012年10月起"自动加入"(事实上强制性)职业养老金计划,第二支柱、第三支柱养老金均可以加入年管理费率仅为0.3%的低成本国家职业储蓄信托以获取投资回报。中国在《社会保险法》正式实施的基础上,可以借鉴英国,通过改变独生子女人口政策,加快《社会保险基金监督管理条例》、《养老保险个人账户基金投资管理办法》等配套法规的立法,规范养老金的投资运营行为,解决保值增值问题,以保障中国人的未来。The pension system of the United Kingdom is composed of the state pension,occupational pension and private pension sub-systems.The pension funds of the second and third categories can be invested in the capital market to maintain and increase their value.The Pensions Regulator,an independent executive non-departmental public body,can supervise employers,trustees,and fund managers through information collection,initiative training and guidance and other regulatory activities,according to the Pension Act 2004. According to the Pension Act 2008, since October 2012, all employees will have to be automatically enrolled (mandatory in effect) into a qualified pension scheme and pension funds of the second and third categories could be included in the National Employment Savings Trust, whose annual management fee will be as low as 0.3%. Drawing on UK's experience and based on its own Social Insurance Law, China can better regulate pension investment activities to expand the pension pool through shifting the focus to changing the 'one child' policy and accelerating the legislation process regarding pension fund supervision and the management of individual pension account investment.

关 键 词：英国 养老金改革 监管立法 监管指引 

分 类 号：F845.61[经济管理—保险]