企业补充养老保险

正是在这一难题的压力下，我国养老保险制度进行了不断的改革和完善，政府大力鼓励发展企业补充养老保险计划。

At present corporate supplementary insurance is encouraged to develop greatly .

论企业补充养老保险的建立

The Research of Building up Enterprise Supplementary Retirement Pension Insurance

我国企业补充养老保险模式的选择

Selection of Compensatory Pension Insurance Mode of Chinese Enterprises

纵观全球各国的养老保险体系，大多数实行市场经济的国家都推行了企业补充养老保险。

Most of market economy countries develop occupational pensions .

企业补充养老保险计划精算模型

The Actuarial Model of Enterprise - complemented Pension Scheme

企业补充养老保险支柱得到一定重视，但缺少管理；

Endowment insurance pillar at enterprise account is regarded , but lack of management ;

本文研究思路和主要观点是：首先第一部分阐述我国基本养老金保险制度和企业补充养老保险制度及各自的特点；

In this article , the writer firstly expounds Chinese pension system and summaries its character .

关于建立企业补充养老保险的探讨

Discussion on Establishing Enterprise Supplementary Pension

四是企业补充养老保险还处于起步阶段，存有很多问题，尚不足以为基本养老保险提供补充等。

Annuity at starting stage is not enough as supplement to offer for basic endowment insurance also .

最后对发展企业补充养老保险提出若干建议。

Finally , author put forward some suggestion to promote the development of the Complementary pension insurance .

高替代率所带来的高缴费限制了企业补充养老保险的发展。

High contribution arose from the high replacement ration has limited the development of the enterprise supplementary pension plan .

其中，作为第二支柱的企业补充养老保险又称为企业年金，其在我国的推广与发展是本论文的研究主题。

Of the three pillars , the occupational pension fund , the second pillar , is the subject of the paper .

因此，国家应当尽快从制度上为企业补充养老保险计划的发展创造条件，特别是要制定相应的税收优惠办法。

Therefore , the government should create favorable conditions for the development of the enterprise annuity system as soon as possible ;

企业补充养老保险是企业根据自身经济能力为本企业职工建立的一种辅助性的养老保险。

Enterprise supplementary retirement pension insurance is a kind of insurance which is built up according to the economical ability of enterprise itself .

多层次的养老保险体系包括：基本养老保险、企业补充养老保险和职工个人储蓄性养老保险。

The multiple level system of endowment insurance includes : Basic endowment insurance , enterprise supplementary endowment insurance with staff individual save endowment insurance .

第一部分是基本养老保险，第二部分是企业补充养老保险，第三部分是个人储蓄性养老保险。

The first part is primary endowment insurance , the2nd part is enterprise complement endowment insurance , the3rd part is individual deposit sex endowment insurance .

建立包括企业补充养老保险（企业年金计划）在内的多支柱养老保险体系，降低现行基本养老保险的替代率水平，不失为一种理性的选择。

Building up insurance system including enterprise supplementary retirement pension insurance is a kind of rational selection which can decrease the standard of replacement rate of present basic endowment .

企业补充养老保险由劳动保障部门治理，单位实行补充养老保险，应选择劳动保障行政部门认定的机构经办。

Enterprise complement endowment insurance ensures sectional government by labor , the unit executes compensatory endowment insurance , should choose labor to ensure the orgnaization agency that service maintains .

三支柱分别指采取现收现付制的国家基本养老保险、采取个人账户的企业补充养老保险和个人储蓄性养老保险。

Nowadays , the three pillars are applied widely among western countries , which include the basic social security fund , the occupational pension fund and the individual saving accounts .

本文试图通过对企业补充养老保险的国际比较及分析现阶段我国企业养老保险的现状和问题，探讨我国企业补充养老保险的未来模式。

Future compensatory pension insurance modes are discussed after internationally comparing foreign pension insurance systems with Chinese system and analyzing present situation and problems in pension insurance of Chinese enterprises .

尽管我国已明确了企业补充养老保险在社会保障体制改革中的地位，但由于各种各样的原因，企业补充养老保险在我国的发展仍然较为缓慢。

Although the position of compensatory pension insurance is clear in social pension system reform , the development of compensatory pension insurance of enterprises is very slow because of various reasons .

20世纪90年代以来，中国对养老制度进行改革，经过十几年的探索，中国已经建立起基本养老保险、企业补充养老保险（又称企业年金）和个人储蓄性养老保险三支柱的养老保险制度。

For more than a decade of exploration and reform , China has established three-pillar pension system model , which is basic pension , enterprise supplementary pension ( i.e. enterprise annuity ) and personal savings .

企业补充养老保险制度是一个涉及政治、经济、法律、人口及社会等诸多因素的综合性计划，现已成为养老保险体系中的一个重要支柱。

Enterprise complementary pension system is a comprehensive project involving many factors , such as politics , economics , law , population etc , and it has become an important pillar of the insurance system of pension .

为解决日益加剧的人口老龄化问题，我国已初步建立起了以基本养老保险为基础，以企业补充养老保险和个人储蓄养老保险为补充的养老保险体系。

In order to solve the ageing problem , china has elementary established an endowment insurance system with the basic endowment insurance as the foundation and the pension of enterprises and the deposit by individuals as the supplement .

企业补充养老保险费可由企业完全承担，或由企业和员工双方共同承担，承担比例由劳资双方协议确定。

Cost of enterprise complement endowment insurance can be assumed completely by the enterprise , or assume jointly by enterprise and employee both sides , assume scale to be decided by agreement of both sides of labour and capital .

在改革的探索过程中，作为养老保险体系三根支柱之一的企业补充养老保险在欧美等经济发达国家得到了长足发展，并且经过130多年的积淀已形成较完善的体制和规则。

In exploration of the reform process , as one of the " three pillars " of Old-age insurance system & Supplementary pension insurance business makes great achievements in Europe and the United States and it has formed sound systems and rules after 130 years ' accumulation .

答：企业补充养老保险是在国家法定基本养老保险的基础上另由企业为提高本企业职工的养老保险的待遇水平，用自有资金而设立的一种辅助性的养老保险。

Answer : enterprise complement endowment insurance is the is the endowment insurance that increases this company worker additionally by the enterprise salary standard on the foundation that decides primary endowment insurance in national law , one kind when use own reserves and establish assists sexual endowment insurance .

因此，应该采取多种措施鼓励企业建立补充养老保险，提高养老保险的覆盖水平。

Therefore , we should take various measures to encourage enterprises to establish supplementary pension insurance and enhance its coverage levels .

国家提倡企业为职工建立补充养老保险制度。

The country advocates an enterprise to build system of compensatory endowment insurance for the worker .

企业年金虽为补充养老保险，但完善年金制度，推动年金市场发展却是转变我国养老保障机制的重要方式。

Although the fund pension been viewed as supplementary pension , to perfect the regulation of fund pension is one of the most important way to transform the mechanism of the country 's old-age support system .