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人口老龄化是世界各国社会发展过程中普遍出现的趋势,我国到2000年也进入了老龄化社会。作为养老保险体系“三根支柱”之一的企业补充养老保险在美国已形成较完善的体制和规则。在总结实践经验的基础上借鉴美国企业补充养老保险制度的经验,分析中国企业年金作为企业补充养老保险的前景、在中国实施的可行性、管理方法等是完善我国养老保险制度的一条理论研究之路。
The aging of population is a common trend in the social development of all countries in the world. By the year 2000, our country has also entered an aging society. As one of the “three pillars” of the pension insurance system, supplementary insurance for enterprises has formed a relatively complete system and rules in the United States. On the basis of summing up practical experience, we can learn from the experience of American enterprise supplementary pension system, analyze the prospect of Chinese enterprise annuity as the supplementary pension insurance for enterprises, and the feasibility and management methods in China are a theoretical study to perfect our country's pension insurance system road.