摘要
作为我国多层次养老保险体系的第二支柱,职业年金不仅是对基本养老保险的重要补充,也与我国机关事业单位养老保险制度改革密切相关。本文基于学者们已有研究成果的详细梳理,对推行职业年金的意义、制度现存问题以及相应改进对策进行总结。在此基础上,本文期望能够为完善我国机关事业单位职业年金制度提供相关建议,并为后续拓展研究提供参考。
As the second pillar of China’s multi-level pension system,the occupational pension is not only an important supplement to basic endowment insurance,but also closely correlated to the reform of the pen⁃sion system in China’s government departments and public institutions.This paper summarizes the signifi⁃cance of the implementation of occupational pension,the existing problems of the system and the correspond⁃ing improvement measures based on a detailed review of scholars’research results.On this basis,this paper attempts to provide relevant suggestions for improving the occupational pension system in China’s government departments and public institutions,and to provide references for subsequent expansion research.
作者
吕惠娟
王西越
LV Huijuan WANG Xiyue(School of Insurance,University of International Business and Economics,100029,Beijing,China)
出处
《特区经济》
2023年第7期76-79,共4页
Special Zone Economy
基金
国家社会科学基金一般项目“机关事业单位养老保险制度改革研究”(17BSH140)的阶段性研究成果。
关键词
机关事业单位
职业年金
问题
对策
Government Departments and Public Institutions
Occupational Pension
Problems
Countermea⁃sures
