摘要
企业年金的可携带性具体体现为三个方面，即已积累养老金权益的可携带性、服务年限的可携带性及积累养老金资产的可携带性。影响企业年金可携带性的因素众多，主要包括企业年金计划的参保资格条件、对积累的养老金权益享有既得受益权的条件、积累养老金权益的指数调整机制、养老金权益的积累速率、精算假设及企业年金计划的类型等。西方国家已经或正在实施一系列的改革举措，旨在改善企业年金的可携带性。
Portability of enterprise pension can be understood from the following three aspects including portability of benefits, portability of creditvd service and portability of assets. There are many factors influencing portability of pension, such as the eligibility conditions to pension plan membership, the vesting requirements, the deferred benefits indexation, the benefits accrual ratc, the actuarial methods and assumptions, the type of private pension and so on. Many reforms have been implemented to improve the pension portability in western countries.
出处
《改革》
CSSCI
北大核心
2006年第7期109-115,共7页
Reform
基金
本文系西南财经大学科研基金资助项目《社会转型与可持续养老金制度研究》（项目批准号：05240）的阶段性研究成果.
关键词
企业年金
可携带性
养老金改革
enterprise pension, portability, pension reform
