【摘要】 企业补充养老保险是完善养老保障体系、缓解政府财政危机和对付人口老龄化的一个重要手段。尽管我国已明确了企业补充养老保险在社会保障体制改革中的地位,但由于各种各样的原因,企业补充养老保险在我国的发展仍然较为缓慢。本文试图通过对企业补充养老保险的国际比较及分析现阶段我国企业养老保险的现状和问题,探讨我国企业补充养老保险的未来模式。更多还原

【Abstract】 Compensatory pension insurance is regarded as an important method to consummate old-age pension insurance system, to relieve financial crisis of governments and to deal with the aging of population. Although the position of compensatory pension insurance is clear in social pension system reform, the development of compensatory pension insurance of enterprises is very slow because of various reasons. Future compensatory pension insurance modes are discussed after internationally comparing foreign pension insurance systems with Chinese system and analyzing present situation and problems in pension insurance of Chinese enterprises.更多还原