美国高校教师养老金制度

Faculty Pension Systems at American Colleges and Universities

养老金计划是美国高校教师退休制度的重要组成部分，主要包括两种类型——固定收益养老金计划和固定缴款养老金计划。近30年来，美国高校教师养老金的最大变化是从固定收益养老金计划向固定缴款养老金计划转变（或两个计划相结合）。这意味着养老金的负担从社会、组织和个人共同负担向个人负担转变。同时，随着美国人口寿命的延长、经济衰退及高等教育公共财政拨款的大量削减，高校教师养老金制度面临很大挑战。这些发展趋势对高校教师的退休决定和计划以及高校人力资源管理产生了重要影响。

Pension plan is an important component of retirement system for faculty at American colleges and universities. Institutions offer a variety of retirement-income programs, including both defined-contribution and defined-benefit （or pension） plans. In the past thirty years, the shift from defined benefit to defined contribution plans（or to a combination） has fundamentally changed retirement planning in higher education. This means the shift from a shared societal, organizational, and individual responsibility for retirement to an individual responsibility. Current economic conditions may hasten this trend. The shift of pension plans and other economic and policy changes will inevitably have impact on the retirement decision and plan of faculty.