摘要
企业年金作为养老保障的支柱之一和基本养老保险的重要补充,在我国的发展十分缓慢,而制约我国企业年金发展的原因是多方面的,应通过建立企业年金的法律法规、政府给予优惠的税收政策等措施来促进我国企业年金的快速健康发展。
As one of the pillars of pension security and important supplement of basic endowment insurance, enterprise annuity in China is developing slowly. Some measures, such as drawing up related laws and regulations, formulating preferential tax policies, should be implemented to speed up the development of enterprise annuity in China.
出处
《辽东学院学报（社会科学版）》
2007年第1期110-112,共3页
Journal of Liaodong University：Social Science Edition
关键词
企业年金
养老保障
基本养老保险
enterprise annuity
pension security
basic endowment insurance
