摘要
文章运用比较分析的方法,综合考虑社会原因、性质和运作方式等因素,选取美国401(k)计划作为考察与借鉴的对象,结合我国企业年金发展的现状,分析了美国401(k)计划与我国企业年金的内在联系,从而引出对两种企业年金制度在相关的法律、法规制度建设,操作运营机制和税收优惠三方面的具体比较。探讨我国现行年金制度中存在的一些问题,对我国年金制度的发展成熟具有现实意义。
Using the comparative analysis method, with comprehensive consideration of these factors including society reason, the nature and the operation way of occupational pension system and so on, this article studies our country＇s occupational pension system, and proposes some personal opinions through comparison with US 401（k） plan. Then the author further analyzed the inner link between US 401 （k） plan and the our country＇s occupational pension, thus drew out concrete comparisons of the two kinds of occupational pension system in three aspects： the laws and regulations system construction, the operation mechanism, as well as the drive mechanism and the tax revenue preferential benefit, thus obtained enlightenment of some feasibility, which brought some practical significance to development and maturity of our country＇s occupational pension system.
出处
《周口师范学院学报》
CAS
2007年第6期77-80,共4页
Journal of Zhoukou Normal University
