美日企业年金制度解读与我国企业年金制度的完善

Analysis of American and Japanese Enterprise Annuity System and Perfect of Ours

企业年金制度属非公共养老金制度,在政府财政主导型的公共养老金体系遭遇人口老龄化压力之下,其互补性与替代性功能日渐明显,越来越受到政府与社会的关注。美日等工业化国家的企业年金计划为我国企业年金制度的发展提供了一定的范式,我国需要在一定的法律框架、技术设计、产权明晰、基金运营等制度背景下完善企业年金制度。

Enterprise annuity system, belong to no public old-age pension system, suffer more and more concern ol the government and society, when public finance predominate old age pension system face pressure of population old-aging, Enterprise annuity system of industrialization countries such as the U.S.A and Japan give us a model for our country that we should perfect our country's enterprise annuity system with law frame, technique design, property right clear and fund-run system.