Old-age Insurance System. "three Pillars" Of The Enterprise Annuity Study

The more and more serious aging population problem has made many countries' financial burden heavier than ever before. So many countries have set up the "three pillars" pension insurance system which includes social pension insurance, occupational pension insurance and commercial insurance. According to the worldwide experience, our country's pension insurance system reform has also adopted the "three pillars" pattern. In the early 1990s, our country has already proposed to establish the occupational pension insurance, then by more than ten years exploration and reform, how is the current condition of the occupational pension insurance? What problem also has been in existence? How to solve the problem? What is the role of the government in the occupational pension insurance developing process? These are all the key points which this paper studies.This paper begins with the social pension insurance, through analyzing the problems exists in the social pension insurance-the aging population problem made the government's finance unable to withstand, the recessive debt made the individual account empty and the exorbitant substitute ratio of the social pension insurance leads the "three pillars" unable to develop harmoniously-points out that our country should develop the occupational pension insurance, thereby depress the government's financial burden and make the "three pillars" develop harmoniously with rational substitute ratio. Through sharing the American 401(k) plan's successful procedure and combining with our country's actual situation, this paper proposed some feasible countermeasures.There are four chapters in this paper. The first chapter simply reviews the social pension insurance development, and thoroughly analyzes the main problems existed in the system reform process. Then this chapter points out that we should develop the occupational pension vigorously and consummate our "three pillars" pension insurance system. The second chapter introduces the American 401(k) plans, points out that we should learn the following items from the 401(k) plan: the perfect laws and regulations system, the tax preferential policy and the consummate supervising system and so on.The third chapter analyzes the development of occupational pension in our country. First introduces our country's occupational pension development history, then illuminates the current condition of our occupational pension, and finally analyzes the significance of developing the occupational pension.The fourth chapter elaborates the countermeasure. Mainly analyze the law, the tax preferential policy and the managing pattern. Thus provides a good external environment for the consummation and the development of the occupational pension.