美国个人退休账户发展研究  

作　　者：史良育 

机构地区：[1]中国人寿保险(集团)公司博士后科研工作站,北京100032 [2]南开大学博士后科研流动站,天津300350

出　　处：《保险职业学院学报》2020年第6期83-87,共5页Journal of Insurance Professional College

摘　　要：本文通过介绍美国个人退休账户发展现状,分析其制度设计特征与市场特点,总结发展经验,以期为中国养老保障第三支柱建设提供借鉴。文章特别指出养老保障体系顶层设计与制度建设应考虑到民众的需求与偏好因素,激发养老储蓄的主动性,从而推动养老金市场的快速发展。This article introduces the development status of Individual Retirement Account in the Unit⁃ed States,analyzes its system design characteristics and market characteristics,and summarizes its develop⁃ment experiences,hoping to provide a reference for the construction of the third pillar of pension in China.The article points out that the top-level design and policy of the pension system should take into account the needs and preferences of the people,which can encourage retirement savings and promote the rapid develop⁃ment of the pension market.

关 键 词：个人退休账户 制度设计特征 市场特点 

分 类 号：F847.12[经济管理—保险]