我国强制性企业年金制度的理论证成与构建路径

The theoretical justification and construction path of compulsory enterprise annuity system in China

在基本养老保险因面临巨大财政压力而独木难支、个人储蓄养老保险刚刚起步的情况下,充分发挥企业年金的第二支柱作用是我国应对养老保障挑战的不二选择。但我国当前的自愿性企业年金制度无法实现其预期功能,应向强制性企业年金制度转型。建立强制性企业年金制度,不仅是我国改善基本养老保险基金供给不足、实现养老基金资源高效配置及破解职业年金与企业年金双轨制导致不公平现象的必然要求,还有我国企业及职业年金的前期探索为此提供的实践基础和制度参照,具有可行性。我国强制性企业年金制度应遵循强制参与、方案自定,负担共担、比例商定及市场运作、政府监管的基本原则。在此基础上,应就强制性企业年金的缴费、基金运营、待遇支付、账户管理及监督检查等基本规则进行明确规定。

Under the circumstances that the basic endowment insurance is unable to be supported by individual savings due to huge financial pressure and the individual savings endowment insurance is just starting,it is the best choice for China to give full play to the role of the second pillar of enterprise annuity to cope with the challenges of endowment security.However,the current voluntary enterprise pension system in China cannot achieve its expected function,so it should be transformed to the mandatory enterprise pension system.The establishment of mandatory enterprise annuity system is not only the necessary requirement to improve the insufficient supply of basic endowment insurance fund,realize the efficient allocation of pension fund resources and break the unfair phenomenon caused by the dual system of occupational annuity and enterprise annuity.Moreover,the preliminary exploration of enterprise and occupational annuity in China provides practical basis and system reference for this purpose,which is feasible.China’s mandatory enterprise annuity system should follow the basic principles of compulsory participation,self-determined program,shared burden,proportion agreement,market operation and government supervision.On this basis,the compulsory enterprise annuity payment,fund operation,payment of benefits,account management,supervision and inspection and other basic rules should be clearly stipulated.