摘要
日本拥有世界上对投资人较为有利的两个第三支柱养老金资产投资工具——个人型定额供款养老金计划(iDeCo)和日本个人储蓄账户计划(NISA),二者可共同为投资人免除每年高达55万日元的税收缴费,具有丰富多样的投资产品和较高的收益水平,是日本民众重要的养老储蓄方式。日本第三支柱养老金资产管理通过较为完善的制度设计、高效的市场化运作和有效的风险管理,在较短时间内产生了非常好的效果,为我国更好地推动第三支柱养老金资产运营管理提供了经验借鉴。结合我国目前第三支柱养老金发展现状,本文建议:应增强第二、第三支柱养老金计划间的运营管理联系;金融机构在创新养老金融产品供给服务的同时还应积极承担起投资者教育的责任;扩大第三支柱商业养老金计划覆盖的人群范围。
Japan has two third-pillar pension asset investment tools that are favorable to investors in the world—the Individual Contribution Defined Pension Plan(iDeCo)and the Japan Personal Savings Account Plan(NISA).They can jointly exempt investors from the annual tax payment up to 550000 yen and have a variety of investment products and high income,which are important way for Japanese people to save for pension.Japan's third pillar pension asset management has achieved a very good result in a short period of time through relatively perfect system design,efficient market operation and effective risk management,which provides experience for China to better promote the operation and management of the third pillar pension asset.Based on the current development situation of the third-pillar pension in China,the suggestions are made as follow:the operation and management relationship between the second pillar and third pillar pension plans should be strengthened;financial institutions should actively undertake the responsibility of investor education while innovating the provision service of pension financial products;the coverage of third-pillar business pension plans should be expanded.
作者
宋凤轩
张泽华
SONG Fengxuan;ZHANG Zehua
出处
《社会保障研究》
CSSCI
2019年第6期90-99,共10页
Social Security Studies
基金
国家社科基金后期资助项目“社会保障融合与财政政策扶持”(14FGL006)成果
关键词
日本
第三支柱养老金
运营监管
投资者教育
多层次养老保障体系
Japan
third pillar pension
operational supervision
investor education
multi\|level old\|age security system
