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在发达国家,企业年金在养老金体系中发挥重要的作用。以经济合作组织成员国为例,1/4老人和1/3以上的劳动人口参加了企业年金制度,其目标替代率达到20%~30%。例如在丹麦和荷兰,加入企业年金计划的雇员比例为80%左右,加拿大、德国、爱尔兰、英国和美国等国家的覆盖率都在40%~50%。从企业年金计划类型看,包括待遇确定型计划(DB)、缴费确定型计划(DC)以及混合型计划三种。在发达国家,DB型计划占有主导地位,例如在荷兰,企业年金计划覆盖的雇
In developed countries, enterprise annuities play an important role in the pension system. Take the member countries of the Economic Cooperation Organization as an example. One-fourth of the old people and one-third of the working population participated in the enterprise annuity system, with the target replacement rate of 20% to 30%. For example, in Denmark and the Netherlands, the proportion of employees joining the enterprise annuity plan is about 80%, with coverage rates ranging from 40% to 50% in Canada, Germany, Ireland, the United Kingdom and the United States. According to the type of enterprise annuity plan, there are three types: defined plan (DB), definitive plan (DC) and mixed plan. In developed countries, the DB-type program dominates, for example in the Netherlands, the employer’s pension plan covers