企业年金制度作为养老保险制度的三大支柱之一,是基本养老保险制度的重要补充,在一定程度上减轻了政府负担,同时,对改善劳动关系、改革金融体制和发育资本市场具有积极的作用。本文在分析我国企业年金制度发展历程的基础上,指出了该制度存在的不足,并提出了相应的改革措施。 As one of the three pillars of the pension insurance system, the enterprise annuity system is an important complement to the basic old-age insurance system, relieving the government burden to a certain extent and at the same time has an active role in improving the labor relations, reforming the financial system and developing the capital market . Based on the analysis of the development of the enterprise annuity system in our country, this paper points out the shortcomings of the system and puts forward the corresponding reform measures.