企业年金计划实施的障碍及对策——以联想集团为例

Obstacles and Countermeasures in Implementing Enterprise Annuity Scheme——The Case of Lenovo Group

我国正进入人口老龄化的阶段，社会保障体系面临极大的压力和挑战，而企业年金作为我国养老保障体系第二支柱的作用尚未到位。本文以联想集团实施企业年金方案为例，探讨企业年金方案实施过程中遇到的障碍及原因，并提出有效实施企业年金方案的对策。

With the growing problem of aging population, China＇ s social security system is under huge burden and challenge, whereas enterprise annuity, the second pillar of China＇ s pension scheme, is not in effec- tive operation. Based on a case study on Lenovo Group＇ s annuity practice, this thesis explores obstacles and their roots in the process of implementing enterprise annuity schemes and proposes effective measures for annui- ty practice.