日本企业年金制度构建及其对中国的借鉴

Construction of Occupational Pension System in Japan and Its Instruction to China

在分析日本企业年金制度种类及特征的同时,指出了日本企业年金制度面临的问题与对策。从日本企业年金制度建设的经验出发,结合我国企业年金制度面临的困惑,归纳出构建适合中国企业年金制度的关键点,以期对我国企业年金制度建设的长远目标提供借鉴。

Enterprise annuity is an important supplementary to the national social insurance,how to resolve the issue of sustainable growth in the development process.This article gives both analysis and features of the occupational pension system in Japan,at the same time,points out problems and solutions of the occupational pension system in Japan,and also combines puzzles of Japanese corporate pension system construction experience with key points in the building of the Chinese,with a view of long-term goals.