国际企业年金制度的发展趋势及其对我国的启示

国际企业年金制度正在从现收现付制向基金积累制转型，从单一的国家养老金向基本养老金、企业年金和个人养老储蓄金相结合的三支柱模式转型，从政府集中统一管理模式向企业年金投资模式转型，企业年金制度的受益形式也正在从待遇确定型向缴费确定型转型。我国在建立企业年金制度时，应重点考虑以下几个方面：（1）应允许缴费确定型模式和待遇确定型模式的共存和竞争，鼓励实行各种混合型模式计划，增强制度的适应性；（2）应对企业年金给予有条件免税，在制定企业年金税制时应深入考虑缴费环节、投资环节和领取环节；（3）政府应用法律手段对企业年金进行宏观调控和规范，最大限度控制企业年金制度的运行风险；（4）企业年金应坚持以信托型为基本模式，吸取公司型的优点，包容基金型和契约型，走结合型创新的道路。

The International Trend of Enterprise Annuity's Innovation and Development and Apocalypse to China

International business annuity system is changing from pay-as-you-go to fund-edfully,from the signal National Pension to three pillar model,which combine the basic old age pension,business annuity with Private Pension Funds together,from the government concentrated management style to the business annuity style,which included invenstment tool diversification,fund operation market-oriented,and on the stock-transformation.The benefit form of business annuity system is changing from DB plan to DC plan.Above these,when our country established the business annuity system,should consider the following aspect:(1)our country should promise co-existence and competition of BD plan and DC plan,encourage various mixteure mode plan,strengthen the adaptability of system;(2)our country should give the conditioned tax-free policy to the business annuity,and consider payment link,investment link,receive link at the time of establishing business annuity;(3)our government should apply the legal action on macro-control and norm of business annuity,control the operate risk of the business annuity at the merits of company mode,forgive fund mode and contract mode,take the innovative road combined mode.