论文部分内容阅读
中国的企业年金条例几经酝酿、修改,终于呼之欲出了。企业年金又称企业补充养老保险,在国外市场经济国家,经过多年的发展,由商业机构营运的各类养老计划已经成为这些国家社会养老保障体系的重要组成部分,在退休人员收入中一般要占到2/3左右的水平。中国的基本养老保险制度虽已建立,但诸多原因注定了它的保障水平将是十分有限的。商业性企业补充养老保险当之无愧地将成为最重要的养老保障支柱。然而,许多业内人士认为,在中国,企业年金更现实的意义恐怕还不仅如此。
After China’s enterprise annuity regulations brewing, modification, and finally ready to come out. Enterprise annuity, also known as enterprise supplementary pension insurance, has developed into a market-oriented economy in foreign countries. After years of development, all kinds of pension plans operated by commercial organizations have become an important part of the social pension insurance system in these countries. Generally speaking, the income of retirees To about 2/3 level. Although the basic old-age insurance system in China has been established, its guarantee for many reasons will be very limited. Commercial enterprise supplementary pension insurance deservedly will become the most important pillars of old-age security. However, many people in the industry believe that in China, the more realistic meaning of corporate annuity is probably not only that.