整个生命周期的投资、储蓄和集体养老资金的作用外文翻译.doc

PAGE PAGE 1 整个生命周期的投资、储蓄和集体养老资金的作用外文翻译 本科毕业论文(设计) 外文翻译 题 目A企业弹性福利制度研究 学 院商学院 专 业人力资源管理 班 级 学 号 学生姓名 指导教师外文题目 Saving and investing over the life cycle and the role of collective pension funds 外文出处 De Economist,20074:P347-415 外文作者 Land Bovenberg,Ralph Koijen,Theo Nijman 原文: Saving and investing over the life cycle and the role of collective pension funds Define U.S. social insurance system known as three-legged walk, known as three-pillar model, is a very complete multi-level old-age security system. Pillar - State-sponsored social insurance; the second pillar - the employer-funded private pensions also includes other non-profit organizations, such as education, pensions and state medical institutions, local government pension; the third pillar - - Personal savings Although the United States social security system is perfect, but the U.S. social security system faces enormous challenges of aging, especially after World War II 76 million baby boomers will reach retirement age in 2011, and will continue until 2029 will be the current social insurance system, which is an enormous challenge. An average of 41.9 in 1945, the U.S. active employees support a retiree in 1999, has become a support service workers 3.4 1 retirees, will be developed by 2030 to two in-service workers to support one retiree. If the U.S. government does not take any measures, by 2041 the social insurance pension fund will be depleted. In this context, it is sent to re-look the private pension, private pension is more important to the government pension supplement, and its importance to some extent over the first pillar Development Status 1、Plan TypeBecause the United States and the vast geographical diversity of the economy and corporate pension plans to establish a voluntary, corporate pension plan is also varied. In accordance with the creation of the subject can be divided into single-employer plans and multi-employer plans. Among them, t