摘 要

伴随着我国社会经济不断地发展，人口老龄化问题也在逐渐地显现，并呈现加剧的态势，还未富裕，却先进入老龄化社会，成为了一个是实实在在的问题。在党的第十九次全国代表大会报告中，指出要“老有所养”，那么怎样做才能化解目前面临的老龄化危机，做到“老有所养”呢？我国现行的养老保险体系中，作为“第一支柱”的基本养老保险一枝独大，而作为我国养老保险体系“第二支柱”的企业年金还基本处于起步的阶段，并未发挥其在养老保险体系中应有的作用，随着老龄化问题的不断加剧，基本养老保险承受着越来越大的压力。企业年金参与养老保险体系的构建，充分发挥其补充作用，显得尤为重要，不仅可以弥补目前基本养老保险资金不足的现状，而且可以为企业改制平稳过渡，还可以很大程度上增加职工退休后的收入，为“老有所养”提供更多保障。

企业年金在目前老龄化加剧的大背景下的作用是显而易见的，但其在养老保险体系中实际所起的作用却是微不足道的，本文将通过文献分析法，结合比较分析法、问卷调查法找寻我国企业年金未能在我国养老保险体系发挥重要作用存在的问题。经过分析，存在的问题主要有：企业建立企业年金计划的积极性较低；企业年金基金规模小、收益率波动大；企业年金覆盖面低小；企业年金发展不均衡；企业职工对企业年金的了解程度不高；企业年金税收优惠政策单一、税收优惠力度小。通过分析，找出了这些问题存在的原因。对于存在的问题以及原因分析，参考美国401（K）计划成功经验，和日本厚生年金（EPF）失败教训，结合我国的实际情况，从完善多层次养老保险体系、营造良好的法律环境、优化企业年金税制、加大企业年金覆盖面和参与率、加强企业年金资金投资管理和监督的角度提出建议。

关键词：养老保险体系，企业年金，存在问题及原因，建议

Abstract

With the continuous development of China's social economy,the aging problem of the population is gradually appearing and showing a worsening trend. It has become a real problem that the population has notyet become rich but has entered the aging society first. In the report of the 19th National Congress of the Communist Party of China, it is pointed out that "the old shall be provided for". So how can we solve the current aging crisis and achieve "the old shall be provided for"?Current endowment insurance system in our country,as the "first pillar" of the basic endowment insurance is a dominant,and as the second pillar of endowment insurance system in our country enterprise annuity is basic in the initial stage, did not play its proper role in the endowment insurance system, increasing with aging problem, the basic old-age insurance is under increasing pressure. Enterprise annuity to participate in the construction of endowment insurance system,give full play to its complementary role, is particularly important,not only can make up for the current situation of insufficient fundof primary endowment insurance,but also for enterprise restructuring a smooth transition, can largely increase the income of the worker is retired, for "old time" to provide more protection.

Enterprise annuity for ages under the background of the current effect is obvious,but its actual role in the endowment insurance system is small,this article through the literature analysis,combined with the comparative analysis method, questionnaire survey method to find the enterprise annuity in China fail to problem of endowment insurance system play an important role in our country. Through the analysis, the existing problems mainly include: the enterprise to establish the enterprise annuity plan enthusiasm is low;The scale of enterprise annuity fund is small and the rate of return fluctuates greatly. Enterprise annuity coverage is low and small;The development of enterprise annuity is unbalanced; The understanding degree of enterprise employee to enterprise annuity is not high; Enterprise annuity tax preferential policy is single, tax preferential intensity is small. Through analysis, we find out the reasons of these problems.For the existing problems and cause analysis, 401 (K) successful experience,refer to the United States and Japan welfare pension (EPF) failures,combined with the actual situation of our country,from improving the mutiple level endowment insurance system, create a good legal environment, optimization of enterprise annuity system, strengthen enterprise annuity coverage and participation, strengthen the perspective of enterprise annuity fund investment management and supervision and puts forward Suggestions.

Keywords: pension insurance system, enterprise annuity, problems and reasons, suggestions