【摘要】 早在三支柱养老保险体系提出之前 ,美国的企业年金制度就已经得到了长足的发展 ,其不仅成为退休职工的重要收入来源 ,而且在上世纪的最后十几年 ,美国的企业年金基金成为推动“新经济”的主要动力之一。本文以美国的企业年金发展为例 ,通过研究当前美国发展企业年金的基本政策 ,为我国发展企业年金提供一些建议更多还原

【Abstract】 Before the multiple-pillar pension system set forth, occupational pension has developed rapidly in America which become not only the fundamental income source of aged people but the main sustain of "New Economy" in the latest decades of last century. This article take occupational pension of America for example and study the basic policies to promote the development of it in order to put forward some suggestions to the occupational pension’s development of our country.更多还原