本文選題：養(yǎng)老第三支柱 + 個(gè)人退休賬戶　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：我國(guó)養(yǎng)老體系中存在的主要問題有養(yǎng)老三大支柱占比失衡,相關(guān)法律法規(guī)不健全和養(yǎng)老基金的投資范圍過窄等。雖然改革取得了一定的成效,但是仍然不能解決深層的矛盾和問題。因此,建立以稅惠型養(yǎng)老保險(xiǎn)為核心的個(gè)人退休賬戶是發(fā)展養(yǎng)老體系、完善養(yǎng)老第三支柱的必然趨勢(shì)。但是,個(gè)人退休賬戶這一概念在我國(guó)提出已有多年,仍然沒有相關(guān)的政策出臺(tái),這無疑在很大程度上制約了我國(guó)養(yǎng)老第三支柱的發(fā)展。本文以我國(guó)實(shí)行個(gè)人退休賬戶的緊迫性和必要性為研究背景,對(duì)國(guó)外發(fā)達(dá)國(guó)家的個(gè)人養(yǎng)老計(jì)劃進(jìn)行總結(jié),并分析出國(guó)外經(jīng)驗(yàn)對(duì)我國(guó)的啟示,然后根據(jù)我國(guó)國(guó)情,從理論支撐和外部環(huán)境許可兩個(gè)方面分析出我國(guó)實(shí)行個(gè)人退休賬戶的可行性,最后對(duì)我國(guó)實(shí)行個(gè)人退休賬戶提出政策建議。實(shí)行個(gè)人退休賬戶不僅能減輕養(yǎng)老第一支柱的壓力,促進(jìn)我國(guó)養(yǎng)老體系的發(fā)展,而且能提高社會(huì)福利,保障人民的退休生活水平。本文通過文獻(xiàn)分析法、比較分析法和實(shí)證分析法三種方法研究我國(guó)實(shí)行個(gè)人退休賬戶的必要性、可行性和制約因素,對(duì)我國(guó)的個(gè)人退休賬戶制度提出政策建議,主要包括四個(gè)方面:第一,稅收政策的制定要依據(jù)我國(guó)國(guó)情,建議采用EET和TEE兩種模式并存的稅收優(yōu)惠方式;第二,建議成立專業(yè)的養(yǎng)老金基金公司和個(gè)人退休賬戶登記平臺(tái),以方便養(yǎng)老基金的管理和政府部門的監(jiān)管;第三,建議采用靈活的投資方式,以提高養(yǎng)老金的投資收益率;第四,對(duì)于監(jiān)管體系,建議實(shí)行雙峰監(jiān)管,并且政府部門要積極鼓勵(lì)廣大群眾參加個(gè)人退休賬戶,促進(jìn)我國(guó)養(yǎng)老第三支柱的發(fā)展。
[Abstract]:The main problems in the pension system of our country include the imbalance of the proportion of the three pillars of the aged, the unsound laws and regulations and the narrow investment scope of the pension fund. Although the reform has achieved certain results, but still can not solve deep contradictions and problems. Therefore, it is an inevitable trend to establish a personal retirement account with tax benefit pension insurance as the core to develop the pension system and perfect the third pillar of the pension system. However, the concept of individual retirement account has been put forward in our country for many years, and there is still no related policy, which undoubtedly restricts the development of the third pillar of pension in China to a great extent. Based on the research background of the urgency and necessity of implementing individual retirement account in our country, this paper summarizes the individual pension plan of developed countries abroad, and analyzes the enlightenment of foreign experience to our country, and then according to the situation of our country, This paper analyzes the feasibility of implementing individual retirement account in our country from the aspects of theoretical support and external environment permission, and finally puts forward some policy suggestions on the implementation of individual retirement account in China. The implementation of individual retirement accounts can not only relieve the pressure of the first pillar of the old-age support, promote the development of the pension system in China, but also improve social welfare and ensure the retirement living standard of the people. In this paper, the necessity, feasibility and restrictive factors of implementing individual retirement account in China are studied by the methods of literature analysis, comparative analysis and empirical analysis, and some policy suggestions are put forward to the system of individual retirement account in China. It mainly includes four aspects: first, the tax policy should be formulated according to the national conditions of our country, and we should adopt the tax preferential mode of EET and TEE. Secondly, we should set up a professional pension fund company and individual retirement account registration platform. In order to facilitate the management of pension funds and the supervision of government departments; third, to recommend the adoption of flexible investment methods to increase the investment rate of pension; fourth, for the regulatory system, it is recommended to implement double-peak supervision. Government departments should actively encourage the masses to participate in individual retirement accounts and promote the development of the third pillar.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F842.67

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本文編號(hào)：1845787