中国企业年金发展中的问题及对策

Research on the Problems and Countermeasures in the Development of Chinese Enterprise Pension Fund

随着人口老龄化问题的加剧,多支柱养老保险体系的建设愈显重要。企业年金作为第二支柱的重要组成部分,其发展程度备受关注。近年来,我国企业年金发展迅速,但企业员工参与企业年金的意愿较低。通过分析我国企业年金发展中存在的问题和影响因素,进而提出加大企业年金宣传力度、建设企业年金基金投资机制、完善企业年金的税收优惠政策、提高企业年金的转移接续能力以及完善法律法规建设的对策建议,以促进企业年金参与率的提高,推动企业年金不断发展。

As the problem of population ageing deepens,the construction of a multi pillar pension insurance system is becoming increasingly important.As an important component of the second pillar,the level of development of enterprise annuity has attracted much attention.In recent years,the development of enterprise annuities in China has been rapid,yet the willingness of enterprise employees to participate in enterprise annuities is relatively low.Therefore,this paper analyzes the problems and influencing factors of China's enterprise annuity,and puts forward the countermeasure and suggestions to strengthen publicity,strengthen the construction of enterprise annuity fund investment mechanism,improve the tax preferential policies of enterprise annuity,strengthen the transfer and succession capacity of enterprise annuity,and accelerate the improvement of laws and regulations,in order to promote the improvement of the participation rate of enterprise annuity and to promote the continuous development of enterprise annuity.