北方农业学报 ›› 2010, Vol. ›› Issue (4): 15-15.
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刘佳文
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LIU Jia-wen（School of Finance and Public Administration Zhejiang University of Finance and Economics,Hangzou 310018,China）
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摘要： 目前,中国基本养老保险存在很多问题,较低的养老金替代率很难满足退休职工维持退休前生活水平的需求,因此,需要在基本养老保险的基础上建立企业年金制度。文章通过对企业年金与基本养老保险的比较及观察国外企业年金对基本养老保险的补充作用,分析中国企业年金是如何对基本养老保险起补充作用的。
Abstract: At present the basic old age Insurance has a lot of problems,low pension replacement rate is hard to satisfy retired workers’ requirement of maintenance the life level before retirement,therefore the need of building enterprise annuity systems based on the basic old Age Insurance is important.This paper based on the compare of enterprise annuity and the basic old Age Insurance and observing the supplementary role of foreign enterprise annuity,to analysis the supplementary role of enterprise annuity in our country.
中图分类号:
刘佳文. 企业年金对基本养老保险的补充作用分析[J]. 北方农业学报, 2010, (4): 15-15.
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