经过十几年的探索和实践,我国建立多层次社会保障体系的改革目标已经明确,其中企业补充保险定位于第三层次的保障,它是社会基本保障的重要补充。在企业补充保险的运行中,国家既要鼓励企业为员工建立补充保险计划,减轻国家财政的负担,又要考虑企业的市场竞争力,摆脱原有企业承担过多社 After more than ten years of exploration and practice, the goal of establishing a multi-level social security system in China has been clearly defined. The supplementary insurance of enterprises is located at the third level of protection, which is an important complement to the basic social guarantee. In the operation of supplementary insurance business, the state should not only encourage enterprises to establish additional insurance plans for their employees, reduce the burden of national finance, but also consider the market competitiveness of enterprises, get rid of the excessive burden of the original business