摘要
混合型计划模式较DB型计划模式和DC型计划模式在缴费、成本、投资风险、税收、适用性、可携带性、人力资源管理等方面具有独特优势，能满足我国企业年金的市场需求。因此，要进一步加强对企业年金的外部监管和内部管控，进一步推动我国企业年金市场的发展。
The hybrid model has unique advantages over the DB model and the DC model in terms of premium contribution, cost control, investment risk management, taxation, application, portability and human resources management, Therefore it is the model that suits the corporate annuity market in China, We should further tighten up external supervision and internal control of the corporate annuity business to promote its development in China.
出处
《保险研究》
CSSCI
北大核心
2006年第9期23-25,5,共4页
Insurance Studies
