企业年金主体需求溯源及功能取向

The Requirement Origins of Enterprise Pension and Function Orientations

企业年金是我国多层次养老保险体系的第二支柱,它具有补充养老、动员储蓄、薪酬管理与合理避税四个基本功能。政府、企业和职工三层主体对企业年金的需求来源于其为实现各自效用最大化对企业年金不同的功能取向,这对解决我国当前企业年金发展中由于认识不足导致有效需求不足的问题具有一定的指导意义。

Enterprise pension is an important part of the endowment insurance system in our country.The develop- ment of enterprise pension relates to not only the national economy and society,but also enterprise and its employ- ees.In this article,we begin the discussion with the functions of enterprise pension,present the four basic functions: supplementing annuities,mobilizing savings,salary management and rational tax elusion,then analyze requirements of government ,enterprise and its employees,point out that the requirements root in the different function selections for each others' avail maximization.