机关事业单位职业年金制度中激励机制的构建——基于香港特区强积金的经验启示  

The Construction of Incentive Mechanism in the Occupational Pension System in Government Institutions——Basedonthe Revelationof Hong Kong's MPF

作　　者：韩福源[1] 

机构地区：[1]华北电力大学人文与社会科学学院

出　　处：《广西经济管理干部学院学报》2015年第2期33-38,共6页Journal of GuangXi Cadres College of Economic and Management

基　　金：北京市社科基金(13SHB 009);" 中央高校基本科研业务费专项资金资助"(重点项目)(2014ZD47)部分成果

摘　　要：目前我国内地机关事业单位养老保险改革正在扎实稳步推进，在破除双轨制、实行“结构性改革”的过程中，作为第二支柱的职业年金扮演着一个关键角色。从香港特区养老保险体系第二支柱——强积金的经验来看，政府通过强制性手段来保证职业年金的建立，并用一系列的激励机制保障职业年金的顺利开展和健康运行。目前我国内地机关事业单位在建立职业年金过程中要借鉴相关经验，在制度设计环节、年金缴费环节、基金管理环节、服务教育环节和税收优惠方面建立相应的激励机制，以保证职业年金稳步实施。Endowment insurance reform in government institutions is steadily advancing in China. The occupation- al pension, as the second pillar, has played a key role in the process of breaking dual-track system and implementing ＂structural reform＂. Based on the experience of MPF--the second pillar of endowment insurance system in Hong Kong SAR, the government ensures the establishment of the occupational pension through the policy coerciveness and em- ploys a series of incentive mechanisms to ensure the smoothly and healthy operation of occupational pension. At pres- ent, the government institutions in China have to draw lessons from the relevant experience in the process of establish- ing occupational pension and to establish the corresponding incentive mechanisms in the link of the system design, the pension payment, fund management, service education and tax preference, so as to ensure the steady progression of the occupational pension.

关 键 词：机关事业单位 职业年金 强积金 激励机制 

分 类 号：F842.6[经济管理—保险]