The Analysis of National Pension Reserve Fund& from International Perspective 国家养老储备金制度分析&从国际比较的视角
A little-known fact is that most of America's debt-14.3 trillion and counting-is owned by Americans in Social Security trusts, pension funds, and by the Federal Reserve. 一件不太为人所知的事实是,大部分的美国债务14.3万亿美元(andcounting)由美国的社会保障基金、养老基金、和美联储所持有。
Article61a business which pays retirement pension to employees shall set aside a reserve for retirement pension according to law during the employment of the employees or allocate Retirement Pension Reserve or retirement fund completely independent of the business and recognize such as the expenses of the current period. 第61条商业有支付员工退休金之义务者,应于员工在职期间依法提列退休金准备或提拨与商业完全分离之退休准备金或退休基金并认列当期费用。
Meanwhile, it investigates the international investment of the pension fund of 12 OECD countries and 3 emerging market economies, and the national pension reserve funds in Ireland and Norway. 同时研究了12个OECD国家和3个新兴市场国家的养老基金海外投资情况,以及爱尔兰和挪威养老储备基金的案例,并从中借鉴成功做法和有益经验。
In our view, the disorder of current rural pension management system is a result of the error in the reserve accounting method and the so caused inaccuracy of the amount. 当前农村养老保险管理体制难以理顺的最主要原因是其责任金计提方法有误,从而造成其数额不准确。
This paper introduces the structure of the pension system in Ireland, discusses the economic conditions of establishing the National Pension Reserve Fund, compares the financial sources, management institutions and investment strategies of the Funds in the two countries. 文章介绍了爱尔兰养老金制度结构,讨论了国家养老储备基金建立的经济条件,并就中爱两国养老储备基金的融资来源、管理机构和投资策略进行了对比分析。
Pension funds are classified into public pension, private pension and pension reserve fund; DC plan and DB plan. 分类参照不同的养老金层次,分为公共养老金、私营养老金和养老储备基金;同时还分别考察了DC计划和DB计划与社会责任投资的匹配性。
Before setting up national pension reserve funds, countries have been seeking different ways to solve the issue, including raising contribution rates, extending legal retirement ages, tightening pension receive criteria, lowering pension replacement ratio, and so on. 试行国家储备基金之前,各国政府曾经多方寻求缓解之法,这些办法包括:提高缴费率,延长法定退休年龄,严格领取措施,降低养老金水平等等。
In the new system, funded old age pension funds, which include the basic old age insurance individual accounts and the national social security fund ( as reserve fund), has a significant role. 本文提及的基金制养老保险基金在我国现行管理实践中包括:我国基本养老保险中的个人账户基金和作为国家储备基金的全国社会保障基金。