企业年金在不同的国家和地区具有不同的特点。在世界银行所倡导的“三个支柱”理论框架下 ,首先 ,企业年金作为国家的一个养老支柱 (第二支柱 ) ,它必须体现政府对于其鼓励与规范的职责 ;其次 ,企业年金本身的特点 ,即企业年金是一种特殊形式的金融产品 ,又决定了它必须采取商业运作的方式。企业年金双重性问题 ,即国家责任和商业运作 ,较切合我国的实际情况 ,可以为改革中的企业年金定位 Enterprise annuities have different characteristics in different countries and regions. Under the “Three Pillars” theory advocated by the World Bank, first of all, as the pillars of the country’s pension (second pillar), the enterprise annuity must reflect the government’s duty of encouragement and regulation. Second, the characteristics of the enterprise annuity itself , That is, enterprise annuity is a special form of financial product, which in turn determines the way in which it must operate commercially. The duality of enterprise annuity, that is, state responsibility and commercial operation, is more appropriate to the actual situation in our country and can be used to position the enterprise annuity under reform