德国里斯特养老保险计划及其对我国的启示

摘要

德国里斯特养老保险计划与我国企业年金几乎同时起步发展，两者都定位于第二层次的补充养老保险，但就目前的发展状况而言却是天壤之别。论文探讨了德国里斯特养老保险计划的规划思路、设计理念、发展特点及其对我国补充养老保险市场的借鉴与启示。文章指出具有补贴性质的类似于德国里斯特养老保险计划的个人储蓄养老保险是撬动我国补充养老保险市场发展的新思路，是推动我国补充养老保险发展壮大的新动力。%The Riester pensions in Germany and the enterprise annuity in China are developed almost at the same time,both of them are located in the second level of compensatory endowment insurance,but the development situations of them are very differently. This paper discusses the design idea and development characteristics of Riester pensions and its implications to China. This paper points out that subsidized private pension schemes,similar to the Riester pensions,can become the new idea to prizing the development of the compensatory endowment insurance,and the new power to promoting the development of compensatory endowment insurance in China.