中小企业年金制度国内研究现状及其述评

The Current Situation and Comment of Domestic and Foreign Study on Occupational Pension of Mcdium-sized and Small Enterprises

本文从国际经验借鉴、制度意义、现实困难、发展对策及集合企业年金等方面,对国内中小企业年金制度的研究现状进行了梳理与总结,试图从中获得一些启示与思考,进而为推动我国中小企业年金制度构建与中小企业持续、稳定发展提供参考。

This article collates and summarizes the results of study on domestic and foreign occupational pension of medium-sized and small enterprises aceording to five aspects of oecupational pension ineluding the examples of International experipnce,the system meaning,the realistic difficulties,the strategies for developent and the collection of enterprise oceupational pension,attempting to achieve some enlightenment and thinks in order to propel the construetion of China's oceupational pension system and the sustained and stable development of medium-sized and small enterprises.