瑞士强制性第二支柱职业养老金的制度设计与发展历程  

The System Design and Development History of Swiss Second Pillar Mandatory Occupational Pensions

作　　者：李雨朋 Li Yupeng

机构地区：[1]中国社会科学院大学政府管理学院

出　　处：《经济研究参考》2024年第7期60-73,共14页Review of Economic Research

基　　金：研究阐释党的二十大精神国家社科基金重大项目“2035年我国多层次多支柱养老保险体系发展目标与现实路径研究”(No.23ZDA100)。

摘　　要：瑞士第二支柱职业养老金在瑞士养老金体系中具有举足轻重的地位和作用。职业养老金最初是企业自发的福利计划,随着瑞士养老金三支柱原则的确立而转变为补充基本养老金的一项正式公共制度。在与公共养老金共同保障被保险人退休后的正常生活水平的设计理念下,职业养老金形成了庞大的基金积累和转移化的基金管理机构。近年来,职业养老金也面临着预期寿命延长、投资回报不足、制度覆盖不足等多重挑战,对此瑞士采取了相应的改革措施,但一些政策效果有待进一步观察。其改革与发展的经验给我国养老金体系建设带来四点启示:要加强顶层设计,保证政策的统一性;要健全政策支持,提高制度发展的积极性;要发挥个人账户优势,增强制度的激励性;要及时动态调整参数,重视制度普惠性。The second pillar of Swiss pension system,occupational pension,plays a pivotal role in the Swiss pension system.Occupational pension was originally a welfare plan initiated by enterprises,and changed into a formal public system to supplement the basic pension with the establishment of three-pillar principle of the Swiss pension system.Under the design concept of jointly ensuring the normal living standard of the insured after retirement with public pension,occupational pension has formed a large fund accumulation and transfer fund management agency.In recent years,occupational pension is also facing multiple challenges such as prolonged life expectancy,insufficient investment returns and insufficient system coverage.To this end,Switzerland has taken corresponding reform measures,but some policy effects need to be further observed.The experience of its reform and development brings four enlightenments to the construction of China s pension system:to strengthen the top-level design and ensure the unity of policies;to improve policy support and improve the enthusiasm of system development;to give full play to the advantages of personal accounts and enhance the incentive of the system;to timely and dynamically adjust parameters and attach importance to the universal benefit of the system.

关 键 词：第二支柱 职业养老金 账户制 

分 类 号：F842.6[经济管理—保险] F843F847