美国企业年金计划的运作及其对我国的启示

Running of Corporation Pension Plan in America and Its Meanings for China

美国的社会保障制度改革是成功的 ,成功的主要原因是企业年金计划的有力支持。发展企业年金计划应该是我国社会保障制度改革的方向 ,但是 ,从目前的情况来看 ,我国企业不具备充分发展企业年金计划的条件 ,应该由商业保险承担起发展补充保险的重任。

Reform of social insurance system of America is successful because of corporation pension plan's function. Setting up corporation pension plan is the trend of reform of social insurance system of China, but now corporations in China has no ability to set up corporation pension plan, and commerce insurance should do the function.