英国养老保险体系自主投资个人养老金的制度设计与运行实践  

The System Design and Operation Practice of the Self-invested Personal Pension Plan in UK

作　　者：刘桂莲 LIU Gui-lian(School of Management,Capital Normal University,Beijing 100048,China)

机构地区：[1]首都师范大学管理学院,北京100048

出　　处：《山西师大学报（社会科学版）》2024年第6期60-69,共10页Journal of Shanxi Normal University(Social Science Edition)

基　　金：国家社会科学基金重大项目(23ZDA100);北京市社会科学基金青年项目(20SRC021)。

摘　　要：个人养老金制度是多支柱养老保险制度的重要组成部分,发挥着补充保障的重要功能。文章以英国自主投资个人养老金计划为主要研究对象,重点介绍计划的开户方式、计划类型、账户管理、税收优惠政策、投资管理和待遇领取等关键制度要素,总结该计划具有的便捷、投资自主性和灵活性强、差异化税优激励性、投资管理兼具收益性和安全性等实践特征。英国自主投资个人养老金制度发展的经验给处于发展初期的中国个人养老金制度带来启示:一是明晰个人养老金制度的功能定位,二是增强账户管理的灵活性,三是多举措并举降低投资风险和优化投资收益,四是注重专业投资教育和咨询服务的重要作用。Personal pension plan is an important part of the multi-pillar old-age pension insurance systems,which supplements the retirement income for the participants.The article focuses on UK self-invested personal pension plan,and analyzes the key institutional elements,including the opening account methods,the types of plans,account management,and preferential tax policies,investment management and the income withdrawal.It is found that the plan has the characteristics of portability,high investment autonomy,flexibility,and preferential incentive of tax policies.And the investment management of the plan balances profitability and security.The development of the self-invested personal pension system in the United Kingdom has brought enlightenments to the personal pension system in China.We should clarify the function positioning of personal pension plan in China,enhance the flexibility of the account management,take multiple measures to reduce the investment risks and improve the investment returns,and focus on the important role of professional investment education and consulting service.

关 键 词：个人养老金 英国 自主投资个人养老金 多元化投资 

分 类 号：F812.44[经济管理—财政学]