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企业补充养老保险是企业为其职工建立的旨在补充基本养老保险待遇不足的一种养老保险形式。一、国外企业补充养老保险的基本情况及我国的现状(一)国外企业补充养老保险的基本情况在国外,企业补充养老保险一般称为职业年金计划。二战以后,职业年金计划得以迅速发展。目前,西方发达国家的职业年金计划较为普遍,经合组织国家有1/3的职工被覆盖在内。在发展中国家,职业年金计划的发展相对缓慢,覆盖面
Enterprise supplementary pension insurance is an endowment insurance form established by enterprises for their employees to supplement the basic pension insurance insufficiency. First, the basic situation of foreign enterprises to supplement the endowment insurance and the status of China (A) of the basic situation of foreign enterprises to supplement the pension In foreign countries, corporate pension insurance is generally referred to as occupational pension plan. After World War II, the occupational pension plan has been rapidly developed. At present, the Occupational Pension Scheme in the developed western countries is more common, with one-third of workers in the OECD countries covered. In developing countries, the development of occupational pension plans is relatively slow and covered