企业补充养老保险是多层次养老社会保障制度的重要环节，它可以弥补政府基本养老金的不足，提高退休职工的生活水平，对保持社会稳定有积极的作用。企业补充养老保险目前在我国基本上还是空白，全国有1亿多城镇企业的职工参加了养老社会保险，而参加企业补充养老保险的职工只有 Enterprise supplementary pension insurance is an important part of multi-level social security system for old-age pension. It can make up for the deficiencies of the government’s basic pension and improve the standard of living of retired workers, which plays a positive role in maintaining social stability. At present, the supplementary pension insurance in our country is basically still blank in our country. There are more than 100 million urban enterprises in the country who have participated in social insurance for old-age pension while the employees participating in enterprise supplementary pension insurance have only