重塑基本养老和企业年金之间关系

基本养老和企业年金之间的关系实质上是政府和市场的关系，目前，政府在养老保障体制的处理上存在相对重视基本养老而弱化企业年金制度建设的情况，导致基本养老制度在推进中存在缴费率过高、制度执行成本高、政府的财务持续性的问题：而另一方面，企业年金的发展空间受限，甚至沦入“富人俱乐部”的尴尬境地。在对上述问题做了剖析后，我们认为，中国的养老金制度应加快顶层设计，基本养老和企业年金制度建设应齐头并进，企业年金需要大力发展。

Reshaping the Relationship Between Public Pension and Enterprise Annuity

The relationship between public pension and enterprise annuity reflects the relationship of the government and market. At present, when the government deepens the reform of the social security system, it puts more emphasis on public pension and weaken the building of enterprise annuity system. That leads to a lot of problems, such as too high contribution rate, too expensive of public pension system carrying out, the question of sustainability of government＇s finance. Moreover, it also leads to the slowing down of enterprise annuity development, and the disrepute of ＂the rich man＇s club＂. This paper analyses these problems and makes a policy proposal： To speed up the design of the top level system-reconstruction relationship of the public pension and enterprise annuity, to regard the enterprise annuity as the same status with the public pension, and put more efforts to develop the enterprise annuity.