摘要
目前世界各国的职业年金计划运作模式主要有给付确定型计划和缴费确定型计划两种。针对两种职业年金计划运作模式,结合英国、波兰和美国的职业年金改革实践,从受益者角度看,两种制度各有利弊。缴费确定型计划近年来在各国迅速取代给付确定型计划模式,而中国的企业年金计划则选择基金制的缴费确定型计划运作模式。
Now, the main operation models of Occupational pension plan include the defined benefit and defined contribution. Aimed at the operation models of two occupational pension plans, combined the practises of the occupational pension reform of England, Poland and America, the two systems have their weaknesses as well as strengthes from the angle of beneficiary. The defined contribution plan quickly substitute the defined benefit recently in many countries. The China＇s occupational pension plan chooses the defined contribution operation model.
出处
《经济与管理》
2009年第2期45-48,共4页
Economy and Management
