Study On DC Plan Type Under The Condition Of Aging Population In Our Country

With the rapid increase of the aging population in our country, the discussion on probing into the existing problems and deficiencies is significant to the development and perfection of the corporate pension system in our country which is still at developing stage now. This paper here discusses the DC corporate pension with Chinese characteristics under the light of the 401K of U.S.A. and MPF in Hong Kong, and it falls into six parts. Part one, first of all, briefly introduces the research background, the literature review and then points out the organizational structure of the paper.In part two, this paper then explains the necessity of implementing the DC corporate pension by analyzing the operation of the basic old-age insurance system of social pooling and individual account combination as well as the related problems.In par three, the paper analyzes the basic features of the DC corporate pension and then points out the reasons why it is chosen in our country with the comparison between DC corporate pension and DB corporate pension.In part four, the author makes an analysis on the operation of 401k plan from the perspectives of background, content, features and enlightenments, then draws conclusion, and finally analyzes the successful experience of the transplanting 401k plan in Hong KongIn part five, the corresponding construction on the DC corporate pension for the aged in China is put forward here. The author firstly analyzes the present condition and problems of the operation of corporate pension in our country in light of the operating management model of the 401K of U.S.A. and MPF in Hong Kong and then offers the plan constructing the DC corporate pension and the suggests about promoting its development.The last part draws conclusion according to the above discussion and presents some deficiencies of this paper.