迟滞企业年金发展的三方主体分析

企业年金的发展需要政府、企业、个人三方主体的努力。本文在已有集中在政府层面研究的基础上，结合国际，更多的从企业、个人两个相关层面来研究。通过实证分析发现，相对于企业年金发达的欧美国家，中国企业建立企业年金将消耗较大比例的企业利润，企业缺乏发展动力是企业年迟滞金发展的表层障碍，当前我国劳动力密集型的产业结构以及缺少一个庞大的中产阶层的社会结构则是企业年金发展迟滞的根本原因。

Tripartite Analysis on Hindrance Enterprise Annuity Development

The development of enterprise annuity needs the effort of government, enterprises and individual. This article based on the study on government stratification, compared with the international, concentrated more on the enterprise and the individual. Through the empirical analysis, relative to European and American countries, China＇s enterprises will consume the great proportion of the profit in establishing the enterprise annuity, the enterprise lacks the power is the surface layer barrier in slow development of enterprise annuity, the current labor concentrated industry structure as well as the social structure that lacks a huge middle class is the basic reason of enterprise annuity developmental lag.