基本养老保险制度对企业年金的规制作用

Regulations effects of basic old-age insurance system on employer pension

基本养老保险和企业年金是一对互动的因子,基本养老保险处于主导地位,企业年金是有益的补充。基本养老保险的价值目标、制度安排、替代水平、财务状况和覆盖范围影响和制约着企业年金的性质、地位及发展的方向、空间、需求和规模。双因子的权变组合不仅构成了养老保险制度建设的基本内容,而且制约着养老保险的保障水平和发展方向。

As two relative factors, the basic oldage insurance plays a leading role while employer pension plays a complimentary role in old-age security. The value.system, substitution, finance and coverage of the basic old-age insurance will influence the character, status,orientation, space, demand and scale of employer pension. The compounding development of two factors stand for both dominant contents and levels of the basic old-age insurance system construction.