Inspiration Of U.S.A Employer Pension System

With the accelerated pace of population aging, pension systems around the world began to receive wider attention. An increasing number of countries tend to build a mixed multi-pillar pension insurance system. Enterprise supplementary pension insurance as the second pillar of the "three pillars" of old-age insurance system, in the past two decades is gained significant development.The United States is different from compulsory employer pension plans to implement a social pension insurance, designed to ensure that employees after retirement, in addition to national basic pension payments outside, but also receive a supplementary pension from the employer system. Employer pension plans to launch competing demands from employers, eager for enterprises to retain more quality employees, the establishment of the scheme in line with the reasonable management and investment income in order to obtain the goal, is a private security schemes and private benefits system areas.In the 1990s, in order to improve Old-age security system, our social-security from the big concept established three supports and encourages annuity development. The basic old-age pension insurance system for the target can only provide the most basic living standard of security, to make employees retirement life wouldn't have adjusted substantially downward, the enterprise annuity the second pillar of the strategic position is show. Initiated by employers and employers and employees to share the pension liability of the enterprise pension system is to spread the risk, an increase in pension for retired employees from a main pillar.This paper is divided into five chapters. The first chapter discusses the research purposes of this article, meaning, the current status of research at home and abroad, as well as the relevant basic theory of private pensions. The second chapter on the U.S. private pension system, History and the development of the status quo, respectively, describe the various stages of the history of the U.S. private pension system and the characteristics associated with the reform, and summed up the factors that affect the U.S. private pension. The third chapter describes the major U.S. private pension system, including the U.S. private sector employers in the overall framework of the pension plans, the main types and related services introduction.The fourth chapter describes in detail the U.S. private pension plan system composition. Chapter V with the status quo of China's Enterprise Annuity system, and characteristics of China's Enterprise Annuity System pointed out the problems and, based on the experience of the United States targeted for the present stage the reform of China's Enterprise Annuity system to provide a new theoretical and practical perspectives.