企业年金运行模式思考

介绍了企业年金待遇确定型和缴费确定型运行模式的概念,比较了两种模式的优缺点,阐述了当前我国理论界时两者选择的争论,介绍了美国企业年金模式的发展演变,提出了我国企业选择年金模式的建议.

Considerations about the Operation Model of Supplementary Pension

This paper introduces the concepts of the salary determined model and payment determined model,compares the advantages and disadvantages of the two models,expounds the current argument in our country's theory circle about the choice of the two models,introduces the development and evolution of supplementary pension in America,and puts forward some suggestions on the choice of the model of supplementary pension by our country's enterprises.