企业年金制度国外研究现状及其述评

The Current Situation and Comment of Foreign Studies on Occupational Pension

中国企业年金的发展历经二十余年还是步履蹒跚,尚难以形成对基本养老保险的有力补充,与成为养老保障体系第二支柱的目标更是相距甚远。西方国家的企业年金制度是在一种什么背景下建立与发展起来的？是什么制约了中国企业年金的发展？如何看待企业年金在养老保障体系中的地位？带着这些问题,本文就企业年金的形成机制、企业年金制度的国际比较、企业年金发展的模式选择与实务探索等三个方面,对国外有关企业年金发展的研究成果进行了梳理与总结,试图从中获得一些启迪与答案。

After two decades＇ development China＇s Occupational Pension is still stumbling, can not provide a powerful complement for the basic pension insurance, and has a long road to go to reach the goal of becoming the second pillar of the pension system. What kind of background does Foreign Occupational Pension have to build and develop？ What constrains the development of China＇s Occupational Pension？ How to regard the position of occupational pension in the pension system？ With these questions, the author collates and summarizes the studies on Foreign Occupational Pension according to three aspects of occupational pension including the formation mechanism, the international comparison and the model selection and practical exploration, attempting to achieve some enlightenment and answers