从20世纪70年代末开始,世界很多国家普遍出现了公共养老金制度危机,一时间养老金制度改革的浪潮席卷全球。大部分国家建立起了包括国家公共养老金、以企业年金为主要形式的企业补充养老金和个人储蓄性养老金在内的多支柱养老保障体系,企业年金成为了退休职工老年生活保障的重要 Since the late 1970s, the crisis of the public pension system has been widespread in many countries in the world, and the wave of pension system reform swept the world for a time. Most countries have established a multi-pillar pension insurance system that includes state public pensions, enterprise supplementary pensions and personal savings pensions with enterprise pensions as the major forms, and enterprise pensions have become the important factor for the retirement workers’ old age security