建立强制性企业年金制度探讨

目前在探讨中国企业年金制度的构架时,部分学者认为应发展为强制的企业年金计划,而更多的学者是将非强制性作为既定的前提。通过比较分析强制性与自愿性企业年金计划的利弊,探讨中国在强制性和自愿性企业年金制度的选择中需考虑的问题,可以认为在现有国情和制度框架内,自愿企业年金计划更为合理。但是,如果制度框架和国情发生了变化,是否仍实行自愿企业年金计划就值得重新探讨。

On the Establishment of a Compulsory Occupational Pension

At present, when discuss on how to build occupational pension system, some scholars is for the compulsory occupational pension, while more scholars consider voluntary as a premise. The respective advantages and disadvantages of compulsory occupational pension plans and voluntary occupational pension plans are compared and analyzed. In the choice of compulsory or voluntary occupational pension system, some problem should be taking into consideration. And voluntary occupational pension plans are more reasonable under the present system and the situation of China, however, new discussion is necessary if system and situation had changed in China.