中小企业集合年金计划是解决当前我国中小企业建立企业年金计划困难的重要政策安排。中小企业集合年金计划存在“前端集合”与“后端集合”两种模式。本文在分析两种模式特征的基础上,对比研究了中小企业集合年金计划的优势、政策障碍与缺陷,提出了进一步建立与完善我国中小企业集合年金计划的政策建议。
SME joint pension plan is an important policy arrangement to solve current difficulty of establishing China' s SME pension scheme. There are two modes of SME joint pension plan: "front-end pools" and "backend pools" . Based on the analysis of their characteristics, this paper comparatively researches the advantages, disadvantages and policy barriers of SME joint pension, and proposes policy recommendations to further establish and perfect China' s SME joint pension scheme.