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补充养老基金是多支柱养老保障体系的重要组成部分,是有经济条件的企业为职工建立的旨在提高未来老年待遇的福利计划,是应对人口老龄化的重要手段。发达国家养老改革的经验表明:发展补充养老基金,可以在减轻公共养老基金压力的同时,提高退休职工的生活水平。欧美国家通常都采用税收优惠手段鼓励企业建立补充养老基金,有的国家还强制性要求企业为职工建立补充养老基金。补充养老保障在欧美国家已经有100多年历史,积累了丰富的管理经验,美国补充养老基金的投资管理模式为全球很多国家所效仿。
Supplementary pension fund is an important part of the multi-pillar pension system. It is a welfare plan established by enterprises with economic conditions for employees to improve the future treatment of the elderly. It is also an important measure to cope with the aging population. The experience of pension reform in developed countries shows that the development of supplementary pension funds can raise the living standard of retired workers while reducing the pressure on public pension funds. In Europe and the United States, tax incentives are usually used to encourage enterprises to set up supplementary pension funds. Some countries also require enterprises to set up supplementary pension funds for workers. Supplementary old-age security in Europe and the United States has more than 100 years of history, has accumulated rich management experience, the United States supplementary pension fund investment management model for many countries around the world to follow.