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现金余额型养老金计划是美国职业养老金近年衍生出的创新模式之一,作为混合型计划的一种,其兼具确定给付型和确定缴费型养老金制度的特点。本文运用比较法分析了现金余额型养老金计划的运行机理,进而在分析我国目前职业养老金面临的困境的基础上,指出现金余额型养老金计划对我国职业养老金建设的借鉴意义,具体包括:DC计划不是职业养老金制度发展的唯一可选路径;职业养老金必须实现基金化;必须重视关键技术要件的设计。
The cash balance pension plan is one of the innovative models derived from the occupational pensions in the United States in recent years as a hybrid plan that combines the features of a fixed payment type and a defined contribution pension system. This paper analyzes the operation mechanism of the cash balance pension plan by using the comparative method. Based on the analysis of the current plight of the occupational pensions in our country, it points out the significance of the cash balance pension plan to the occupational pension construction in our country, including : The DC program is not the only alternative path for the development of the occupational pension system; occupational pensions must be funded; the design of key technical elements must be emphasized.