企业年金在养老保障体系中的作用探讨

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企业年金在养老保障体系中的作用探讨

摘要

按照我国社会保障体系建设总体方案设计，养老保障体系由国家基本养老保险、企

业年金和个人储蓄养老保险三个支柱组成。我国虽然早在十二年前就出台了有关企业

年金发展的政策，但实际发展却极为缓慢，目前企业年金制度覆盖的企业职工仅占

基本养老保险制度覆盖职工的 5%左右，其多层次养老保障体系第二支柱的地位还远

未实现。本文通过分析当前我国企业年金发展的现状，对我国企业年金发展过程中所

遇到的主要问题和障碍进行了分析，并结合西方主要国家发展企业年金经验，从政

府、市场、企业、职工个人四个层面对如何更好的发挥我国企业年金的作用提出了一

些建议。

关键词：养老保障体系；企业年金；养老金替代率

Abstract

According to the design of overall development plan which is concern with our

national social security system, the social endowment insurance system consist of three

parts which is fundamental endowment insurance of country, enterprise annuity and

personal saving endowment insurance. In a few advanced industrial countries, the

development of enterprise annuity system becomes an important part in the system of

endowment insurance and the enterprise annuity has already formed a set of stable system

and standard administration methods. Although, the government released the related

policies about the enterprise annuity developments 12 years ago, in fact, the development

of the enterprise annuity is extremely slow in our country. Currently the enterprise staffs

and workers who participate in the scheme of enterprise annuity takes up 5% of the

numbers of people who are members of the fundamental pension system of country,

consequently, the function about the enterprise annuity as the second part in the

endowment insurance system isn’t still realized. The current situation about the

development of enterprise annuity and the dominant problem and obstacle which come

across in the development of it are analyzed, what’s more, combining with experiences

about the development of enterprise annuity in main western countries, some suggestions

to improve the function of our enterprise annuity are brought forward.

Keywords：The endowment insurance system; enterprise annuity; ratio of substitute the

annuities

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摘要：

企业年金在养老保障体系中的作用探讨摘要按照我国社会保障体系建设总体方案设计，养老保障体系由国家基本养老保险、企业年金和个人储蓄养老保险三个支柱组成。我国虽然早在十二年前就出台了有关企业年金发展的政策，但实际发展却极为缓慢，目前企业年金制度覆盖的企业职工仅占基本养老保险制度覆盖职工的5%左右，其多层次养老保障体系第二支柱的地位还远未实现。本文通过分析当前我国企业年金发展的现状，对我国企业年金发展过程中所遇到的主要问题和障碍进行了分析，并结合西方主要国家发展企业年金经验，从政府、市场、企业、职工个人四个层面对如何更好的发挥我国企业年金的作用提出了一些建议。关键词：养老保障体系；企业年金；养老金替代...

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