企业年金在我国的发展较晚,到目前为止其发展速度也比较缓慢。2013年二季度公布的数据称,全国有59362家企业建立企业年金,参加职工仅1957.30万人,这与我国经济快速增长和社会转型的形势显得很不协调。分析个中缘由,既有人们观念认识不足的问题,也有经济发展不平衡,中小企业、甚至大型企业无力承受企业年金的缴费负担问题,还有体制机制不顺的问题。特别是国家对企业年金税收优惠政策的 The development of enterprise annuity in our country is relatively late, so far its development speed is also relatively slow. According to the data released in the second quarter of 2013, there were 59,362 enterprises setting up enterprise annuities and only 19,573,000 workers participating in the work. This is not in harmony with the situation of rapid economic growth and social transformation in our country. Analysis of the reasons, both people’s lack of awareness of the concept, but also the imbalanced economic development, small and medium enterprises, and even large enterprises can not afford to pay annuity annuity burden of the problem, as well as institutional problems. In particular, the state tax incentives for enterprise annuity