现行制度下我国企业年金研究

经过近20年的发展,企业年金逐渐成为我国多层次养老保险制度的重要组成部分,但是受制于相关法规政策、会计监管、社保负担等因素,企业年金相对基本养老保险依然覆盖面小、替代率低。因此,加快企业年金发展的当务之急是推进企业年金法制化进程,完善相关制度,降低基本养老负担。

Research on the Enterprise Annuity under China's Current System

With the development of the last two decades,enterprise annuity has become an important part of the multi-level old-age insurance system in China.However,the enterprise annuity still has relatively low coverage and alternative than basic pension insurance,be subjected to the reasons such as relevant regulations and policies,accounting supervision,social security burden.Therefore,to accelerate the development of annuity the most important thing is to promote the process of the annuity legal system,improve the relevant system,and reduce the burden of basic pension insurance.