我国企业年金发展的基本目标应为:按照世界银行“三支柱”模型,建立半强制性、政府责任和商业运作有机统一的基金积累制的企业年金制度,逐步实现基本养老保险个人账户与企业年金账户的衔接。这一基本目标取向包括三方面:1.坚持半强制性。企业年金的半强制性表现在,国家只规定实 The basic goal of the development of enterprise annuity in our country should be: According to the “Three Pillars” model of the World Bank, we should establish an enterprise annuity system with semi-compulsory, government responsibility and commercial operation, and gradually realize the basic pension insurance personal account and enterprise annuity Account of the convergence. This basic goal orientation includes three aspects: 1. Insist semi-mandatory. Semi-mandatory performance of enterprise annuity, the state only stipulates the real