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目前我国采用“多层次”的养老金计划,它由社会养老、企业补充养老以及个人储蓄养老组成。尽管经过多年的改革实践,企业补充养老保险(即企业年金)对国家经济发展和社会稳定起到了重要的保障作用,但是还没有真正成为养老保险制度的支柱。另外,由于越来越多的企业都实行了企业年金制,年金基金的风险控制关系到大多数人的切身利益,甚至是整个社会的稳定,如何在最小化风险的前提下最大化的利用企业年金是一个值得深入思考和研究的问题。
At present, our country adopts the “multi-level” pension plan, which is composed of social pension, enterprise supplementary pension and personal savings pension. Although after many years of reform and practice, enterprise supplementary pension insurance (that is, enterprise annuity) has played an important role in guaranteeing the country’s economic development and social stability, it has not really become the pillar of the pension insurance system. In addition, since more and more enterprises have implemented the enterprise annuity system, the risk control of the annuity fund is related to the vital interests of most people, and even the stability of the entire society. How to maximize the use of the enterprise while minimizing the risk? Annuity is a question that deserves in-depth reflection and research.