试论我国企业年金制度中政府责任.pdf

过对我国企业年金的发展历程和现状的分析，说明我国建立和发展企 业年金的必要性。最后在借鉴发达国家企业年金制度的发展及其中政 府提供的制度保障的基础上，结合目前我国企业年金制度发展情况及 政府干预的情况，提出了一些完善我国企业年金制度发展的以及政府 在此过程中该如何发挥积极作用的建议。 关键词： 企业年金，制度保障，政府责任 ABSTRACT At the world hasbecomean present，in scope，theenterpriseannuity ofensuretheretired standardin way important people’Sliving many theUnited—statesandBritainwhohave countries，as establisheda setof the completeenterprisepensionsystem．Withrapid of andthe of developmenteconomygradualimprovementpeople’Sliving standard，an inthe increasinglyprominentproblem appeared old—age crisisis aroundtheworld securitysystem：anageingpopulationspreading and a numbersofcountries．WiththeaccelerationofChina’S plaguinglarge populationaging andbecauseofthehistoricaldebt left speed problem fromthe a hasbecome plannedeconomyperiod，old—agesecurity very serioussocial nowandfora timeinfuture．Sincethe1 problem long 990s， our carriedoutinsurancereform．In toChina’S country system according concrete haveestablishedasocialendowment condition，we insurance ofthreelevels：nationalbasic systemconsisting pensioninsurance， and