论我国企业年金法律制度的完善

摘要

企业年金制度作为养老保险的补充，在我国是以部门规章的形式得以确立的，其从探索到实际确立运行已20余年，但发展现状不容乐观。研究国外的企业年金制度，在获得有益借鉴的基础上，与我国现实情况相结合，有针对性地对其制度设计不够完善之处提出改进对策，以推进我国企业年金法律制度的完善，保障社会养老保险机制的有效运行。%As the supplementary endowment insurance,the enterprise annuity system in our country has been estab-lished in the form of administrative organ rules,and 20 years have passed since from the stage of exploration to the establishment of the actual operation.However,the current situation of its development is unoptimistic.The reason lies in the imperfect design of the legal system of our country′s enterprise annuity and the need to have the actual operation reformed and improved.This paper,based on the researches on the foreign enterprise annuity system to obtain useful references while combining with the practical situation in our country,puts forward some targeted countermeasures to promote the perfection of legal system of enterprise annuity so as to protect an effective operation of social insurance pension system in China.