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随着我国市场经济机制的日益形成,“企业人”向“社会人”的转化,改革并完善我国的社会保障制度日益显得紧迫。为了在社会保障中兼顾公平和效率,形成国家、企业与个人共同负担社会保障的机制,政府部门正在致力于原有单一制公共养老金制度的改革,建立三支柱养老保险模式,即包括法律法规强制性投保的基本社会保险、政府引导自主投保的企业年金(补充保险)、个人储蓄和完全自主投保的商业保险。 当前,发展企业年金、建立社会保障的第二支柱在我国已经成为普遍关注的问题。劳动和社会保障部颁布的
With the growing formation of the market economy mechanism in our country and the transformation of “enterprise people” to “society people”, it is increasingly urgent to reform and perfect the social security system in our country. In order to give equal consideration to fairness and efficiency in social security and to form a mechanism for the state, enterprises and individuals to jointly pay social security, the government departments are committed to reforming the existing single-unit public pension system and establishing a three-pillar endowment insurance model that includes laws and regulations Mandatory insurance basic social insurance, government-led self-insured enterprise annuity (supplementary insurance), personal savings and fully autonomous commercial insurance. At present, the second pillar of developing enterprise annuity and establishing social security has become a common concern in our country. Ministry of Labor and Social Security promulgated