个人养老金制度推行的驱动力与障碍分析  

Analysis of Driving Forces and Barriers to the Implementation of Individual Pension System

作　　者：黄晓萱 娄田格 HUANG Xiaoxuan;LOU Tiange(School of Finance,Hebei University of Economics and Business,Shijiazhuang 050061,China)

机构地区：[1]河北经贸大学金融学院,河北石家庄050061

出　　处：《商业观察》2025年第11期25-29,41,共6页BUSINESS OBSERVATION

摘　　要：随着我国人口老龄化程度不断加深,养老金的可持续性成为民众担忧的问题,积极探索个人养老金制度的发展有助于缓解目前养老金体系的巨大压力,为居民养老提供保障。目前,个人养老金制度落地刚满两周年,取得了一些成绩,但仍与预期有一定差距。通过分析个人养老金制度推行的驱动力,文章认为长期储蓄、税前扣除以及多元化的产品选择是居民参与的主要原因。但是由于收入门槛的限制、养老金提取增加税务负担使得低收入群体难以参与进来。此外,年轻人养老储蓄理念不强、资金使用灵活性受限以及个人养老金产品选择困难也成为制度推行的障碍。未来通过不断优化驱动因素,改善存在的障碍因素,一定会促进个人养老金制度的长远健康发展。As the aging of the population in China is deepening,the sustainability of pension has become people's concerns.Actively exploring the development of individual pension system can help alleviate the huge pressure on the current pension system and provide residents with the guarantee for the life in old age.Currently,the implementation of the individual pension system has just exceeded two years,and although some progress has been made,there is still a certain gap with expectations.By analyzing the driving forces behind the implementation of the individual pension system,this paper believes that long-term savings,pre-tax deductions,and diversified product choices are the main reasons for residents'participation.However,due to the restriction of income threshold,the increase in tax burden from pension withdrawal has made it difficult for low-income groups to participate.In addition,the lack of strong pension savings awareness among young people,limited flexibility in the use of funds,and difficulties in choosing individual pension products have also become obstacles to the implementation of the system.In the future,by continuously optimizing the driving factors and improving the existing obstacles,it will definitely promote the long-term healthy development of the individual pension system.

关 键 词：个人养老金 驱动力 税收优惠 障碍 

分 类 号：F842[经济管理—保险]