日本个人养老金制度对我国的启示——以iDeCo计划为研究对象  

Insights of Japan's Personal Pension System for China:Taking i De Co Plan as the Research Object

作　　者：赵敬[1] 史涵婷 Zhao Jing;Shi Hanting(University of International Business and Economics)

机构地区：[1]对外经济贸易大学外语学院 [2]对外经济贸易大学保险学院

出　　处：《日语学习与研究》2023年第6期83-94,共12页Journal of Japanese Language Study and Research

基　　金：2019年度对外经济贸易大学校级科研一般项目“少子老龄化背景下日本公共养老金财政评估机制研究”(批准号:19YB17)的阶段研究成果;项目负责人:赵敬。

摘　　要：日本个人养老金制度i DeCo计划以个人账户制度为核心,通过精细化的缴费限额和税收优惠设计、可靠的资产投资管理、长期稳定的投资增值收益,满足了不同群体的多层次养老储备需求。参保者规模迅速扩大,逐步建立起第三重养老经济保障,成为国民年金和厚生年金的重要补充。我国在完善个人养老金制度的过程中,可以借鉴日本个人养老金制度的设计理念和实践经验,加强个人养老金制度宣传,使民众转变养老观念,制定适应各生命周期阶段的自助式养老财务规划,利用个人的养老金账户资金培育中长期投资意识,完善个人养老金账户制度规定,以个人养老金账户为平台实现企业年金和个人养老金的顺畅衔接,重视养老金制度的普惠性和公平性,扩大个人养老金的保障覆盖面。The iDeCo plan of Japan's personal pension system is centered around a personal account system,meeting the multi-level pension savings needs of different groups through refined contribution limits and tax preference,reliable asset investment management,and long-term stable appreciation income on investment.As the scale of the insured expands rapidly,a third level of financial security for old age—i DeCo plan has been gradually established in Japan,and has become a supplement to the national pension and welfare pension.In China,we can learn from the design concept and practical experience of the Japanese personal pension system in the process of improving the personal pension system,publicizing and changing the concept of old-age care,making citizens aware of the significance of joining a personal pension system,establishing a self-service pension financial plan that adapts to each life cycle,and cultivating a consciousness of medium and long-term investment and financial management through personal pension accounts.At the same time,we should improve the regulations on the participation and withdrawal of personal pension accounts,using personal pension accounts as a platform to achieve the effective connection of enterprise pension and personal pensions,attaching importance to the fairness of the pension system,and expanding the coverage of personal pension guarantee.

关 键 词：个人养老金 iDeCo 缴费确定型养老金 个人账户制度 

分 类 号：F842.6[经济管理—保险] F843.13