目前,我国基本养老保险正由“互通式”部分积累模式向“板块式”部分积累模式过渡。基本养老保险个人账户做实以后,必然积累大笔资金。由于基本养老保险个人账户基金和企业年金基金都是具有私人财产性质,而且它在管理模式和运营目标上极其相似,因此,本文认为可以将两者合并成职业年金,以提高效率和节约成本。 At present, the basic old-age insurance in our country is being transitioned from the partial accumulation mode of “intercommunication ” to the “plate-type ” accumulation mode. Basic pension insurance personal accounts, the actual accumulation of large amounts of money. Since the basic pension insurance personal account funds and enterprise annuity funds are of a private property nature, and they are very similar in management mode and operation objectives, this paper considers that they can be merged into occupational annuities to improve efficiency and save costs.