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中国的企业年金市场自2004年建立以来已初具规模,但发展很慢,覆盖范围不够广,基金规模不够大,并没有很好的起到养老保险体系的第二支柱作用。由于中小微企业数量和员工数量众多,且具有其区别于大型企业的特点,我们必须要重视其在企业年金制度发展过程的重要作用。当前,我国迫切需要进一步建立和完善针对中小微企业的集合年金计划。本文将从中国当前企业年金制度现状及世界发达国家成功经验出发,通过对制约中小微企业年金发展的影响因素的分析,提出对中小微企业年金的未来发展建议。
Since its establishment in 2004, China’s enterprise annuity market has begun to take shape. However, its development has been slow, its coverage is not wide enough and its fund size is not large enough. It does not serve as the second pillar of the pension insurance system. Because of the large number of small and medium-sized micro-enterprises and their large numbers of employees, and their distinguishing characteristics from large-scale enterprises, we must attach importance to their important role in the development of enterprise annuity system. At present, our country urgently needs to further establish and improve the collective annuity plan for small and medium-sized enterprises. Based on the status quo of China’s current enterprise annuity system and the successful experiences of the developed countries in the world, this paper proposes the future development proposals for the annuity of small, medium and micro-sized enterprises by analyzing the influencing factors that restrict the development of annuity.