【摘要】 当前世界上发达国家的养老保障改革大致呈现出市场化和多支柱的趋势,发展企业年金有利于我国养老保障改革与世界接轨,但目前我国企业年金还存在立法滞后、覆盖面过小、市场化运作效率低等问题,需要采取相应措施,以更好地促进我国养老保障制度改革的国际化。更多还原

【Abstract】 In the current world,the reform of the old-age security in developed countries approximately presents a tendency of marketing and multiple-pillars.Developing the enterprise annuity is good for our country’s old-age security reform to connect with the world customs.However,at present there remain some problems in our country’s enterprise annuity,such as legislative lag,small coverage,and low efficiency in market operation.The corresponding measures are needed to promote the internationalization of the reform of our country’s old-age security.更多还原