英国私人养老制度的四维分析及其对我国的启示  

Analysis of British Private Pension System From Four Dimensional and Its Enlightenment to China

作　　者：张建霞[1] 

机构地区：[1]浙江财经学院,浙江杭州310018

出　　处：《武汉商业服务学院学报》2012年第3期24-27,共4页Journal of Wuhan Commercial Service College

摘　　要：个人养老金、职业年金、存托养老金等私人养老保险为英国养老事业发挥了重要的作用。本文从制度设计、税收优惠、法律保障、基金监管等四个维度出发,在比较借鉴英国私人养老保险制度的经验的基础上,得出中国发展养老保险的启示。英国的"私人养老保险"相对应的是中国的"社会补充养老保险"。Personal pension, occupational pension, the depositary pension and private pension insurance has played an important role in the cause of the British pension. In this paper, the private pension system had been anal- ysed from four dimensions： the design of system, incentives of tax, legal guarantee, and supervision of funds.Compar- ing to the private pension insurance system of the UK, this paper found enlightenment of Chinese pension.The British ＇private pension＇ corresponded to the ＇social pension insurance＇ in china.

关 键 词：英国私人养老保险 中国社会补充养老保险 四维 启示 

分 类 号：F249.561[经济管理—劳动经济]