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在经合组织成员国中,英美是较早建立企业年金计划,且该制度比较成熟和完善的国家。但近年来,年金计划运作的赤字却越来越严重。分析英、美年金计划的困境及困境形成的根本原因,可为我国处于初创阶段的企业年金提供借鉴的设计思路。今年5月,美国联合航空公司正式将其120,000名员工的养老金支付问题推给国家给付金保险公司(Pension Ben-
Among the OECD member countries, Anglo-American countries are those that established the enterprise annuity plan earlier, and the system is relatively mature and perfect. However, in recent years, the deficit in the operation of pension plans has become more and more serious. Analysis of the plight of the United Kingdom and the United States Annuity Program and the root causes of the formation of the predicament can provide reference for the design of enterprise annuity in the initial stage of our country. In May of this year, United Airlines formally pushed the issue of pension payments to its 120,000 employees to Pension Ben-