Altersvorsorge durch Pensionsfonds by Tanja Michelberger
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Altersvorsorge durch Pensionsfonds

Altersvorsorge durch Pensionsfonds


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About the Book

Inhaltsangabe: Gang der Untersuchung: Der im internationalen Vergleich starke Ausbau des Pensionsfonds-Sektor in den USA eignet sich besonders, die grundsätzlichen Eigenschaften dieses Alterssicherungssystems aufzuzeigen. Deshalb wird im weiteren - sofern nicht anders vermerkt - die Thematik der Pensionsfonds anhand den Gegebenheiten in den USA behandelt. Der erste Teil vermittelt einen Überblick über das Themengebiet der Alterssicherung. Um Pensionsfonds besser in das Gesamtgefüge der Alterssicherung einordnen zu können, befasst sich das erste Kapitel mit den möglichen Ausgestaltungsformen von Pensionssystemen. Anhand den Kriterien Zielsetzung, Finanzierungsart, Pensionssystemträger und eventuellem Zwangscharakter werden die Eigenschaften von Pensionsfonds herausgearbeitet und gegenüber anderen Alterssicherungssystemen abgegrenzt. Das zweite Kapitel untersucht die Anforderungen an eine Alterssicherung. In Verlauf dieses Kapitels wird deutlich werden, dass die vielschichtigen Aufgaben der Alterssicherung nicht von einem Vorsorgesystem allein gelöst werden können. Vielmehr sind es möglichst drei Arten von Pensionssystemen - jeweils mit unterschiedlicher Zielsetzung und Ausgestaltung - die zusammen eine ausgewogene Alterssicherung gewährleisten. Zur Verdeutlichung wird das von der Weltbank präferierte Drei-Säulen-Modell vorgestellt. Dieses gliedert sich in eine staatliche, eine betriebliche und eine private (im Sinne von individuelle) Säule. Pensionsfonds sind eine Form der betrieblichen Vorsorge, die in der Regel auf Freiwilligkeit basiert. Das folgende dritte Kapitel greift diesen Umstand auf und befasst sich mit der Sichtweise der Unternehmen. In einem Umfeld, in dem Unternehmen frei sind in ihrer Entscheidung, betriebliche Alterssicherungssysteme anzubieten, ist es wichtig, die damit verbundenen finanzwirtschaftlichen und personalpolitischen unternehmerischen Zielsetzungen zu hinterfragen. Kapitel 4 untersucht in einem Vergleich von Pensionsfonds mit anderen F


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Product Details
  • ISBN-13: 9783838630670
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 383863067X
  • Publisher Date: 04 Feb 2001
  • Height: 210 mm
  • No of Pages: 136
  • Series Title: German
  • Weight: 240 gr


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