我国企业年金制度之解读

The Rethinking of the System of Occupational Pensions in China

企业年金作为一种补充性养老保险,是我国多层次养老保险体系的重要组成部分,在促进资本市场完善,增强企业竞争力和凝聚力等方面都发挥着越来越重要的作用。企业年金的性质决定了政府在企业年金中所扮演的角色主要是“裁判”,而非“运动员”。文章在介绍上述问题的基础上,详细地阐述了我国企业年金所采取的模式及运营过程。

Occupational pension is an important component in Chinese multiple old -age insurance system as one kind of complement endowment insurance . It plays the more and more important role in advancing capital market perfect, enhancing competitive power of enterprises. The property of occupational pension determines that government＇s role in occupational pension is judge, but not athlete. This paper introduces above - mentioned and expounds the mode, the process of operation in detail.