| 摘要: |
| 据中国社科院《中国养老金精算报告2019-2050》显示，我国基本养老保险累计结余或许在2035年耗尽，“十四五”期间我国养老金保障缺口可能达到8万亿至10万亿元。本文通过分析国外商业保险参与第三支柱养老体系建设的模式及我国第三支柱养老体系建设的现状，提出商业保险参与第三支柱养老金融体系建设的对策建议，包括健全养老保险等社会保障制度、规范养老金投资监管及商业养老市场发展、完善第三支柱养老产品多层次财税政策支持、推进第三支柱个人账户制度改革和提升公民养老保险意识与素养等。既有国家引导乡村振兴的金融战略导向，也有国家扶持居民创收的金融支持举措，使养老保障类型的选择建立在遵循法制化原则条件下，寻求效率与公平均衡的基点之上，以期更好地推进乡村振兴，在法律保障下实现养老险事业的高质量发展。 |
| 关键词: 商业保险；第三支柱养老；金融体系建设 |
| DOI： |
| 分类号:F846 |
| 基金项目:重庆市保险学会资助课题“建设重庆内陆国际金融中心的路径对策研究——基于保险业的角度”（KTCQ202006）。 |
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| Research on Commercial Insurance Participating in the Construction of the Third Pillar Pension Financial System |
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HUANG Chang-bing1，HUANG Li2，LIU Cui1，LIU Hui-qin3，ZHU Guang-fu41,2,3,4
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1.Accounting School，Zhongnan University of Economics and Law;2.2.Economic Law School，Southwest University of Political Science and Law;3.3.Accounting School of Chongqing University of Technology;4.4.Chongqing Da’an Rural Finance and Taxation Research Academy
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| Abstract: |
| According to the actuarial report on China’s pension 2019-2050 issued by the Chinese Academy of Social Sciences，the accumulated balance of China’s basic pension insurance may be exhausted in 2035，and the gap of China’s pension security may reach 8－10 trillion yuan during the 14th Five Year Plan period.This paper analyzes the mode of foreign commercial insurance participating in the construction of the third pillar pension system and the current situation of the construction of the third pillar pension system in China.Put forward the countermeasures and suggestions for commercial insurance to participate in the construction of the third pillar pension financial system.Including improving the social security system such as pension insurance，standardizing the supervision of pension investment and the development of commercial pension market，improving the multi-level fiscal and tax policy support of the third pillar pension products，promoting the reform of the third pillar personal account system and improving citizens’ awareness and literacy of pension insurance.There are not only the financial strategic guidance of the state to guide rural revitalization，but also the financial support measures of the state to support residents’ income generation，so that the selection of pension security types is based on the principle of legalization and seeking the balance between efficiency and fairness，in order to better promote rural revitalization and realize the high-quality development of pension insurance under legal protection. |
| Key words: Commercial Insurance；The Third Pillar Pension；Financial System Construction |
