个人年金保险

1

介绍了美国主流的两种企业年金计划DC计划和DB计划，并分析了企业年金与个人年金保险的差异，解决了理论界对二者概念较为模糊的问题。

Then introduced the two main pension plans in USA , and analyzed the differences between individual annuities and pension plans .
2

美国1974年《雇员退休收入保障法案》（ERISA）的出台，标志着国民年金、企业年金和个人年金保险三层养老保障制度的确立。

The ERISA ( 1974 ) symbols the set up of three-level retirement income security systems , which stimulates the business annuities .
3

本文共分为七个章节，第一章主要提出选题背景、文献回顾与研究方法，第二章则探讨个人年金保险需求之理论基础与论述个人年金保险商品对于国家之正面功能。

Chapter I describes the background , literature review and the research methods of this study . Chapter II covers the theory of individual annuity insurance demands and a commentary on the positive function of annuity insurance for the country .