我国企业年金发展现状与对策研究

企业年金作为“多层次养老保障体系”第二支柱的企业年金,是维护退休职工权益、保证他们老年生活质量的重要手段.分析我国企业年金发展中存在的问题,探讨我国企业年金发展缓慢的制约因素,提出具有针对性的解决措施：企业应树立全局观念,大力发展企业年金计划;员工转变观念,积极参与年金计划;完善政府职能,健全各项法律和制度;完善资本市场,拓宽企业年金的投资渠道,使企业年金得到健康发展并发挥其应有的养老保障作用.

Current Situation and Countermeasures of the Development of Enterprise Pension in Our Country

Enterprise pension, as the second pillar of the multi-level old-age security system, is the main means to guarantee the life equality of the elderly. This paper analyzes the problems of the development of enterprise pension, discusses the factors which restrict the development of our country＇s enterprise pension, and puts forward some countermeasures. Enterprises should establish the overall concept to improve the pension plans; help change the concept of staff to actively participate in the pension plans; perfect the government functions to improve laws and systems; perfect capital market to expand investment channels, so that to ensure the healthy development of enterprise pension and play its role in old-age security.