摘要
对美国、日本、澳大利亚等国教师养老金制度的考察表明,这些国家教师养老金制度定位清晰,政府起到主要责任,倾向于待遇确定型或混合型计划。我国在推进教师养老金制度改革中,应完善教师养老金制度框架,突出职业年金作为"第二支柱"的作用,明晰政府在教师养老金制度中的双重责任,明确以待遇确定型或混合型养老金计划为主,实行微调改革、小步快跑的策略。
The survey on the pension system of teachers in the USA, Japan, Australia, etc., shows that the orientation of the teacher pension system in these countries is clear, where the governments shoulder major liability, tending to the determined-treatment or mixed-plan. While pushing forward the reform of teacher pension system in our country, we need to improve the framework of teacher pension system, emphasize more on the role of occupational annuity as the ＂second pillar＂, clarify the dual responsibility of the government in the teacher pension system, take the treatment-determined or mixed-pension plan as the main method, and carry out the strategy of fine tuning reform and trotting.
出处
《教育研究》
CSSCI
北大核心
2014年第4期138-144,共7页
Educational Research
关键词
教师
养老金制度
国际比较
teacher, pension system, international comparison
