摘要
国外职业年金制度经历了从无到有、逐步完善的过程,已成为许多国家老年人收入来源的重要渠道和养老保险体系的重要组成部分。国外职业年金制度的发展有以下几个方面的经验值得借鉴:公务员与私人部门雇员职业年金制度有着明显差异,注重职业年金的投资,加强职业年金的税收政策支持,职业年金制度设计的灵活性较强,加强政府对职业年金的监管,建立了比较科学的职业年金治理机制。建立公务员职业年金制度是我国公务员养老保险制度改革的现实选择,应该吸取国外职业年金制度的经验。
Foreign occupational pension system has experienced a development from scratch to gradual perlectlon, anti has become an important income source of the elderly and an important part of pension system. Foreign occupational pension system development has the following experience： existing obvious differences in civil servants and pri- vate sector employees occupational pension system, paying attention to occupational pension investment, focu- sing on occupation pension tax policy support and flexible system design, strengthening government regulation, and having established a scientific occupational pension governance mechanism. To establish civil servant occu- pational pension system is a realistic choice for China＇s civil servant pension reform, and we should learn from the experience of foreign occupational pension system.
出处
《中国行政管理》
CSSCI
北大核心
2015年第9期144-148,共5页
Chinese Public Administration
基金
国家社会科学基金项目"我国公务员养老保险制度改革研究"(编号:12CHS084)
关键词
职业年金
公务员
养老保险制度
occupational pension； experience； civil servant； pension system
