论罗斯个人退休账户及启示  

On the Roth Individual Retirement Accounts and its Enlightenment

作　　者：于浩然 Yu Haoran

机构地区：[1]广西民族大学马克思主义学院,广西南宁530006

出　　处：《保险职业学院学报》2022年第4期82-87,共6页Journal of Insurance Professional College

摘　　要：罗斯个人退休账户是美国退休计划的制度创新,在存款资格、存取款条件方面与传统个人退休账户有较大不同。与其他退休计划相比,罗斯个人退休账户在投资渠道、操作程序和政策调整方面具有优势,但在风险控制等方面仍有不足。我国养老保险体系经过数十年的发展取得了一定成就,但也存在一些问题。当前我国正在推进个人养老金建设,应当借鉴罗斯个人退休账户的有益经验,加强个人养老金的顶层设计,强化养老金投资的运行监管,丰富养老金投资的产品体系,重视个人养老金投资教育。Roth Individual Retirement Account is an institutional innovation of American retirement plan, which is quite different from traditional individual retirement account in terms of deposit qualification and deposit withdrawal conditions. Compared with other retirement plans, Roth IRA has advantages in investment channels, operating procedures and policy adjustments, but it is still insufficient in risk control. China’s endowment insurance system has made some achievements after decades of development, but there are also some problems. At present, China is promoting the construction of personal pensions. We should learn from the beneficial experience of Roth’ personal retirement accounts, strengthen the top-level design of personal pension, strengthen the operation supervision of pension investment, enrich the product system of pension investment, and pay attention to the education of personal pension investment.

关 键 词：罗斯个人退休账户 个人养老金 个人退休账户 

分 类 号：F841.4[经济管理—保险]