析我国企业年金现状及发展趋势

企业年金作为三大支柱齐老保障体系中的第二大支柱，是基本养老保险的重要补充。企业年金的发展关系到养老保险体制改革是否能够顺利进行，关系到整个国家经济的健康发展，也关系到人们退休后的生活水平及社会的和谐稳定。目前我国的企业年金制度存在着规模小，分布不均，投资状况不佳，相关法律法规不健全等问题。只有通过降低基本养老保险替代率，制定和实施税收优惠政策，实现企业年金与资本市场的对接，制定健全的法律法规，才能促进企业年金制度的完善和发展。

As the second pillar of the 3-pillar social security system, corporate annuity is an important complementation to the basic social pension insurance. Development of corporate annuity has a bearing on the success of the reform of the social security system, healthy growth of the national economy, people＇s living standard after retirement and harmony and stability of society. Today＇s corporate annuity in China has problems such as small size, uneven distribution, low investment return and incomplete legislation, and so on. This system can only be improved and developed by reducing replacement ratio of basic pension insurance, promulgating and implementing preferential taxation policies, interfacing corporate annuity funds with the capital market, and completing the relevant legal system.