摘要
作为养老保障体系中的第二大支柱,职业年金是基本社会养老保险的重要补充。我国的职业年金在发展上与发达国家相比还存在很大的差距,面临着许多困境,应该根据建立适合中国特色的职业年金制度要求,从运行机制、政策环境、法律法规、税收等方面促进其完善和发展。
Employment annuity is the second biggest pillar of the elderly support system,and an important complement to social old-age security as well.Comparatively,however,there are differences between China's employment annuity and the systems in developed countries.The establishment of employment annuity system with Chinese features would be perfected by ways carrying out feasible operational mechanism,appropriate policies,strict laws and tax revenue.
出处
《延边大学学报（社会科学版）》
2009年第6期146-149,共4页
Journal of Yanbian University：Social Science Edition
关键词
职业年金
养老保障体系
对策
employment annuity
old-age security system
countermeasure
