中国2025年开始实行延迟退休政策，延迟退休政策影响职业年金制度的运行。美国、英国和日本早在多年前就已经实行了延迟退休政策，职业年金计划也会随之改革,这对中国职业年金计划的改革具有借鉴价值。文章讨论了美国、英国与日本的职业年金计划运行机制,从中提取规律性经验;并且反思中国职业年金制度存在的问题。在此基础上,文章提出典型国家职业年金制度对中国职业年金制度改革的若干借鉴与启示。

China will implement the delayed retirement policy in 2025, which will affect the operation of the occupational pension system. The United States, the United Kingdom and Japan have implemented the delayed retirement policy many years ago, and the occupational pension plan will be reformed, which is of reference value for the reform of China's occupational pension plan. This paper discusses the operation mechanism of occupational pension plan in United States, Britain and Japan, extracts the regular experience, and reflects on the problems of Chinese occupational pension system. On this basis, this paper puts forward some references and enlightenment of the typical national occupational pension system to the reform of Chinese vocational pension system.