论企业补充养老保险的建立

The Research of Building up Enterprise Supplementary Retirement Pension Insurance

企业补充养老保险是企业根据自身经济能力为本企业职工建立的一种辅助性的养老保险。随着人口老龄化、经济增长减速以及基本养老保险制度本身存在问题等因素的共同影响,对基本养老保险制度进行改革已经成为一种普遍的国际趋势。建立包括企业补充养老保险(企业年金计划)在内的多支柱养老保险体系,降低现行基本养老保险的替代率水平,不失为一种理性的选择。

Enterprise supplementary retirement pension insurance is a kind of insurance which is built up according to the economical ability of enterprise itself.As the common effect of ageing,slowing down of economic development and the problem of basic endowment,The reforming of basic endowment becomes a international trend.Building up insurance system including enterprise supplementary retirement pension insurance is a kind of rational selection which can decrease the standard of replacement rate of present basic endowment.