20世纪90年代以来,世界银行等国际组织将企业年金作为二三个支柱社会养老保障体系的构成之一,使之与国家整个社会保障政策融为一体。在国际发展中,企业年金也日益受到重视。在我国,按照社会保障体系建设总体方案设计,社会养老保险体系由国家基本养老保险、企业年金和个人储蓄性养老保险三个支柱组成,但目前企业年金制度覆盖的企业职工仅占基本 Since the 1990s, the World Bank and other international organizations have taken the enterprise annuity as one of the two or three pillars of the social security system for the elderly and made it integrate with the entire national social security policy. In the international development, enterprise annuity is also increasingly valued. In our country, in accordance with the overall plan of social security system construction, the social pension insurance system consists of the three basic pillars of national basic pension insurance, enterprise annuity and individual savings pension insurance. However, the current enterprise pension system covers only the basic staff