【摘要】 根据我国社会保障体系建设的总体要求,社会养老保险由国家基本养老保险、企业年金和个人储蓄养老三个支柱组成。目前,大多数发达国家都建立了比较完善的企业年金制度,企业年金成为养老保险的重要支柱。我国早在10年前就出台了有关规定和政策,但实际发展极为缓慢,目前我国建立企业年金制度的企业职工仅占基本养老保险参保职工的2％左右。建立规范的适合中国国情的企业年金制度,是积极推进国有企业改革,促进经济发展与社会稳定的重要条件。在企业年金制度构建上,政策推动与严格监管要双管齐下,对企业年金基金的投资收益要实行合理税收优惠,并合理控制年金总体待遇水平。更多还原

【Abstract】 The social pension system in China is composed of state pension, enterprise annuity and per-sonal savings. Enterprise annuity system, as an important component of social pension system, is well estab-lished in most industrial countries, but poorly developed in China, with a mere coverage of 2% of the totalemployees nationwide, though relevant policies was put into effect 10 years ago. A standard enterprise annui-ty system appropriate to China is a must for successful state-own enterprises reform and require supportive poli-ties and strict supervision, preferential taxation, and good control of benefit standard.更多还原