金融学院知识库

    经过几十年的持续努力，我国已经构建了一个广泛覆盖、保基本的基本养老保险体系。现阶段，我国已加速进入老龄化社会，老龄人口规模和老龄化速度持续攀升，预计未来几年老年人口数量将迎来新高峰，基本养老保险已经不能承担老龄化人口持续增加所带来的社会养老压力，这将给经济社会带来深远影响。加快建立健全多层次的养老保险体系已成为我国社会管理的重大课题。为推动多层次体系和养老保险第三支柱建设，促进社会经济与发展良性互动，维护社会安定与繁荣，我国于 2022 年 10 月，党的二十大报告提出：“完善基本养老保险全国统筹制度，发展多层次、多支柱养老保险体系”， 进一步建设和完善多层次养老保险体系，推动第三支柱可持续发展。

    我国多层次养老保险体系由第一层次基本养老保险，第二层次年金补充保险，第三层次商业补充保险组成。第一层次和第二层次养老保险经过多年来的发展已取得一定成果，而第三层次养老保险起步时间较晚，加之多层次养老保险体系发展不平衡和不互通，这给我国建设长期可持续的多层次养老保险体系提出巨大挑战。第三支柱养老保险作为多层次体系建设的重要组成部分，是构建多层次养老保险体系的关键，但目前存在着顶层设计欠缺，民众参与度积极性不高等问题。构建多层次体系急需发展第三支柱养老保险，发挥第三支柱的补充养老作用，才能为社会减轻养老压力。

    本文采用文献研究法、案例分析法、和比较分析法，从多层次、多支柱养老保险体系和第三支柱养老保险的理论内涵出发，对我国第三支柱养老保险制度的发展历程、试点情况进行梳理，分析我国第三支柱当前存在的问题。进而选取美国、德国、日本的典型第三支柱模式，从改革背景、政策内容、制度对比、产品供给等方面，了解其第三支柱养老保险的发展历程和优势，并且提炼对我国有借鉴意义的启示。最后总结、反思国际经验，从制度层面、产品层面和个人层面对我国第三支柱养老保险的发展提出建议，以期对我国第三支柱养老保险的发展提出建设性意见，为多层次养老保险体系的持续健康发展做出积极贡献。

       After decades of continuous efforts, our country has built a broad coverage, basic insurance basic endowment insurance system. But at this stage, our country is accelerating into the population ageing, the size of the elderly population and the rate of ageing continue to rise, and it is expected that the number of the elderly population will reach a new peak in the next few years, the basic endowment insurance can not afford the social endowment pressure brought by the continuous increase of the aged population, which will bring far-reaching impact on the economy and society. To accelerate the establishment of a multi-level, multi-pillar endowment insurance system has become an important issue in our social management. In order to promote the construction of the third pillar of the old-age insurance, to promote positive interaction with the social economy and development, and to maintain social stability and prosperity, in October 2022, the report of the 20th National Congress of the Communist Party of China put forward the following proposals: “To improve the national overall planning system of basic endowment insurance and to develop a multi-level and multi-pillar endowment insurance system.”We will further build and improve a multi-level old-age insurance system to maintain social stability.

      China's multi-level pension insurance system consists of the first level of basic pension insurance, the second level of enterprise annuity, and the third level of commercial supplementary insurance. The first and second levels of pension insurance have achieved certain results after years of development, and the third level of pension insurance started late, with the rapid increase in the number of elderly population, coupled with the unbalanced development of the multi-level pension insurance system and not interconnected, the basic pension insurance "one big", which poses a challenge to the construction of a long-term sustainable multi-level pension insurance system in China. As an important part of the construction of a multi-level system, the third pillar pension insurance is the key to building a multi-level pension insurance system, but at present, the third pillar has problems such as lack of top-level design and low public participation. To build a multi-level system, it is urgent to improve the third pillar of pension insurance and give full play to the supplementary role of the third pillar in order to reduce the pressure on the society and meet the diversified pension needs of the people.

        By using the methods of literature study, Case Analysis and comparative analysis, this paper sets out from the theoretical connotation of the multi-level, multi-pillar endowment insurance system and the third pillar endowment insurance, the third pillar of our country endowment insurance system development process, the pilot situation carded, analysis of the third pillar of our current problems. Then select the typical third pillar model of the United States, Germany and Japan, from the reform background, policy content, system comparison, product supply and so on, to understand the third pillar of the development of old-age insurance and advantages, and extract to our country have reference significance of enlightenment. In order to make a positive contribution to the sustainable and healthy development of the multi-level old-age insurance system, we should cultivate the sense of financial management and set up the correct concept of financial management from an early age.