企业年金发展的国际经验企业年金在国外发展相对比较成型,也积累了一定的经验,主要有:企业年金运作模式多样化。企业年金主要有契约和信托两种运作模式,两种运作模式有其自己特定的适用范围。信托模式是契约模式的专业化分工,成本存在着规模经济的临界点,在临界规模之前,契约模 International Experiences in the Development of Enterprise Annuity The development of enterprise annuity in the foreign countries is relatively modeled with some accumulated experience. The major ones are: the diversification of the enterprise annuity mode of operation. Enterprise annuity mainly has two modes of contract and trust operation, the two modes of operation have their own specific scope of application. The trust model is the specialized division of labor in the contract model. The cost is the critical point of the scale economy. Before the critical scale, the contract model