日本第三支柱养老金资产管理:运营模式、投资监管及经验借鉴  

Japan’s Third Pillar Pension Asset Management:Operation Model,Investment Supervision and Experience Reference

作　　者：宋凤轩[1] 张泽华 SONG Fengxuan;ZHANG Zehua(School of Management,Hebei University,Baoding,Hebei,071000,China)

机构地区：[1]河北大学管理学院,河北保定071000

出　　处：《现代日本经济》2020年第4期85-94,共10页Contemporary Economy OF Japan

基　　金：国家社科基金后期资助项目“社会保障融合与财政政策扶持”(14FGL006)

摘　　要：日本是世界上第三支柱商业养老保险发展领先的国家,建立了十分完善的第三支柱养老金资产管理体系。日本所构建的个人养老金储蓄计划和个人型定额供款养老金计划在制度模式的设计和政府的监管上较好兼顾了收入再分配的相对公平性与促进第三支柱养老金计划发展效率的协调问题。结合我国第三支柱养老保险发展的实际情况,我国在发展个人商业养老保险的过程中要注重提升民众的提前养老储蓄意识、与劳动市场和资本市场发展相衔接、完善法人投资管理模式以及合理制定税收优惠政策等。Japan is the leading country in the development of commercial third pillar pension insurance in the world and has established a very complete third pillar pension asset management system.The individual pension savings plan and the individual fixed contribution pension plan established by Japan have taken into account the relative fairness of income redistribution and the coordination of promoting the development efficiency of the third pillar pension plan in the design of the institutional model and government supervision problem.Combining with the actual situation of the development of China’s third pillar pension insurance,in the process of developing personal commercial pension insurance,China should pay attention to enhancing the public’s awareness of early retirement savings,linking with the development of the labor market and capital market,improving the corporate investment management model and making reasonable tax preferential policies,etc.

关 键 词：日本 第三支柱养老金 养老金资产管理 个人型定额供款养老金计划 个人储蓄账户计划 

分 类 号：F133.136[经济管理—世界经济]