人口老龄化背景下对第三支柱个人养老金制度的思考  

Refl ections on the Third Pillar of Individual Pension System in the Context of Population Aging

作　　者：马慧 MA Hui(School of Law and Public Administration,Hebei Normal University Shijiazhuang,Hebei 050000)

机构地区：[1]河北师范大学法政与公共管理学院,河北石家庄050000

出　　处：《中国商论》2022年第10期146-148,共3页China Journal of Commerce

摘　　要：21世纪前期是我国老年人口迅猛增长的时期,日益严峻的人口老龄化结合每年上涨的养老金给社保基金带来巨大压力。目前,我国第一支柱基本养老保险在养老保险体系中占比过大,第二支柱企业年金覆盖面有限,作为第三支柱的个人养老金制度还未在全国范围内展开,仅在有限的范围内进行试点,但试点结果并不理想。本文通过探讨个人税收递延型商业养老保险在试点过程中发现的问题,并结合西方养老保险体系建设,旨在对我国个人养老金制度提供相应的思考与经验借鉴。The early 21st century is a period of rapid growth of China’s elderly population,and the increasingly severe population aging combined with the annual rise in pensions has put enormous pressure on social security funds.At present,the fi rst pillar of basic pension insurance in China accounts for a large proportion of the pension insurance system;the second pillar of enterprise annuity coverage is limited,and the individual pension system as the third pillar has not yet been launched nationwide,but only in a limited scope of pilot with unsatisfactory results.By exploring the problems in the piloting process of personal tax-deferred commercial pension insurance and combining them with the construction of western pension insurance systems,this study aims to provide corresponding thoughts and experiences for China’s individual pension system.

关 键 词：人口老龄化 个人养老金制度 个人税收递延型商业保险 西方养老保险体系 

分 类 号：F842.6[经济管理—保险]