我国第三支柱养老保险障碍及其发展路径的文献述评  

A Literature Review on the Obstacles and Development Path of the Third Pillar Pension Insurance in China

作　　者：程炎龙 刘新萍[1] CHENG Yanlong;LIU Xinping(Business School,University of Shanghai for Science&Technology)

机构地区：[1]上海理工大学管理学院

出　　处：《金融经济》2024年第8期79-88,共10页Finance Economy

基　　金：国家社科基金青年项目“政府数据开放生态系统建设路径研究”(19CGL049)。

摘　　要：人口老龄化已成为我国不可忽视的严峻国情,随着人口老龄化规模及程度的不断攀升,亟须加快建立起多层次、结构合理的三支柱养老保险体系。本文综合国内外研究成果,对第三支柱养老保险的发展必要性、障碍因素以及实现路径等方面进行梳理,指出第三支柱养老保险具有灵活性强、覆盖面广以及分担财政压力等优势;同时受限于制度不全、市场活跃度不高以及公众相关意识淡薄等困境。为此,本文提出通过完善法制监管框架、优化税收货币政策、调整体系结构平衡、推动多元机制创新、加强公众养老教育五大路径,确保第三支柱养老保险在我国养老体系中发挥作用,进而推动我国养老保险体系的完善与可持续发展。Population aging has become a severe national condition that cannot be ignored in China.As the scale and degree of population aging continue to rise,there is an urgent need to accelerate the establishment of a multi-level and reasonably structured three-pillar pension insurance system.This paper synthesizes domestic and international research findings to outline the necessity,obstacles,and pathways for the development of the third pillar pension insurance.It points out that the third pillar pension insurance has advantages such as strong flexibility,wide coverage,and the ability to alleviate fiscal pressure.However,it is also constrained by incomplete government systems,weak market activity,and a lack of public awareness.To address these issues,this paper proposes five pathways:Improving the legal and regulatory framework,optimizing tax and monetary policies,adjusting the structural balance of the system,promoting diversified mechanism innovation,and strengthening public pension education.These measures aim to ensure that the third pillar pension insurance plays a role in China's pension system,thereby promoting the improvement and sustainable development of the country's pension insurance system.

关 键 词：第三支柱养老保险 个人储蓄型养老保险 商业养老保险 养老市场 养老金融 

分 类 号：F840.67[经济管理—保险]