企业年金之政府责任再思考

随着人口老龄化的到来,基本养老保险缴费率达到国际警戒线,养老保险基金收支缺口将越来越大,制度运行也将陷入困境。因此,必须降低基本养老保险替代率,为企业年金的发展提供空间,以此来应对老龄化的危机。但当前我国企业年金的发展也遇到许多问题,多是制度规则方面的约束,这些制度性的障碍只有通过政府的作用才能消除。

Reconsideration about Government's Responsibility of Enterprise's Annuity

Along with the coming of population aging,the fee-paying rate of the basic endowment assurance has reached the international warn line,the gap between the receipts and the expenditures of the pension fund is becoming more and more big,and the operation of the system will fall into difficult position.Therefore,we must reduce the substitution rate of the basic endowment assurance,and provide the space for the development of enterprise's annuity to cope with the crisis of aging.But the development of enterprise's annuity also meets a lot of problems,which are mostly the restriction of system.Only the government can clear up these system obstacles.