摘要
尽快引入第三支柱养老金,已成为中国完善养老金体系和应对人口老龄化的一个迫切任务。作为第三支柱的一种实现形式,个人退休账户这一概念在中国提出已有多年,并大多以美国个人退休账户为借鉴对象,但因为缺乏系统性的深入研究,各种观点往往呈现出一定的偏差甚至谬误。因此,文章通过文献调查法和历史分析法对美国个人退休账户发展历程和现状进行分析发现,个人退休账户虽然为养老储备资产的转移提供了便利性,但覆盖的人群并没有明显扩大;税收优惠的激励作用只对高收入人群有效,而对低收入者收效甚微;生命周期基金虽然因为个人退休账户的发展而迅速壮大,但对个人退休账户的影响还是非常有限的。
The introduction of the third pillar as soon as possible has become an urgent task for China to improve the pension system and respond to the aging of the population. Individual Retirement Accounts （IRAs） based on U.S. practice has been proposed in China for many years as a reform option. However, due to the lack of systematic and in-depth research, various viewpoints often show some deviations or even errors. Therefore, this article analyzes the development and status quo of IRAs in U.S. through literature survey and historical analysis. It is found that although IRAs provide convenience for the transfer of pension assets, the population covered is not significantly expanded; the incentives provided by preferential taxation are only effective for high-income people, but have little effect on low-income people; lifecycle funds have been growing rapidly due to the development of IRAs, but their impact on IRAs is still very limited.
作者
齐传钧
QI Chuanjun(National Institute of Social Development, Chinese Academy of Social Sciences, Beijing 100732, China;Centre for International Social Security Studies, Chinese Academy of Social Sciences, Beijing 100720, China)
出处
《辽宁大学学报（哲学社会科学版）》
CSSCI
北大核心
2018年第3期77-87,共11页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
