老龄化背景下的我国企业年金发展研究  

A Research on the Enterprise Annuity System under the Background of Aging Population in China

作　　者：唐金成[1] 刘鸿卫 

机构地区：[1]广西大学商学院,广西南宁530004

出　　处：《保险职业学院学报》2014年第5期20-24,共5页Journal of Insurance Professional College

摘　　要：由于建国初期出现的婴儿潮和人均寿命延长等因素的综合作用,我国人口老龄化问题日益加剧,"空账"问题严重,这给基本养老保险制度带来了严峻挑战,而作为养老保险体系三大支柱之一的企业年金制度一直发展缓慢。在此背景下,结合我国近年来养老金替代率逐年降低的现实情况,提出通过完善发展企业年金制度来弥补基本养老保险的不足,以缓解老龄化对我国经济社会发展的不利影响。Affected by baby boom appeared in early years of new China and the lengthening of the average lifespan, the problem of China＇ s aging population is becoming more serious than ever before. A high degree of aging population brings severe challenges to the basic endowment insurance system, leading to a huge ＂empty account＂ problem. As one of the three pillars of the social security system, enterprise annuity system has been developing quite slowly for a long time. Under this background, combining with the realities that our country＇ s pension replacement rate is decreasing year by year, this article proposes that only by improving enterprise annuity system can we make up the deficiencies of the basic endowment insurance system and alleviate the negative impact of aging on our economy.

关 键 词：人口老龄化 企业年金 401K计划 制度建设 

分 类 号：F842.6[经济管理—保险]