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国际上企业年金的发展出现了以下发展趋势:在多层次养老保障体系中的比重逐渐增大,政府对企业年金计划的调节加强,缴费确定(DC)型企业年金计划发展速度较快,个人账户部分有并入企业年金计划的趋势,发展中国家的企业年金投资限制逐步放宽,多雇主企业年金计划开始在西欧国家流行,这对我国国有企业年金的建立将有一定的启示和借鉴意义。
The development of enterprise annuity in the world presents the following trends: the proportion of multi-level old-age security system is gradually increasing, the government regulation of enterprise annuity plan is strengthened, and the development of contribution annuity (DC) enterprise annuity plan is developing rapidly. Individual accounts Some have merged into the enterprise annuity plan. Developing countries have gradually relaxed their restrictions on the investment of enterprise annuities. The multi-employer annuity plan has started to prevail in Western European countries. This will have some enlightenment and reference significance for the establishment of the annuity of state-owned enterprises in our country.