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 .

论中国补充养老保险基金运营立法的完善

The Completion to Legal System of Supplementary Pension Fund in China

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

企业年金是指企业为员工举办的补充养老保险。

The enterprise annuity is a kind of enterprise guarantee system for employees .

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 ;

冶金行业如何建立补充养老保险

How To Create Compensative Insurance for Old Aged

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

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 .

发展补充养老保险，建立多层次养老保障体系

Developing the Supplementary Old - Age Insurance , Constructing a Multiplayer Old - Age Insurance System

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 .

补充养老保险是一种企业行为，是基本养老保险制度的重要补充。

An enterprise 's supplementary pension system is an important supplement to the basic endowment insurance system .

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 ;

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 .

德国的养老保险体系由国家法定保险、企业养老保险福利与个人补充养老保险组成。

The endowment insurance system in Germany consists of National Endowment Insurance , Enterprises Endowment Insurance Welfare and Private Supplemental Endowment Insurance .

企业及员工必须按照本条例的规定参加基本养老保险和地方补充养老保险。

The enterprises and their employees shall , under this Regulation , buy the basic endowment insurance and local supplemental endowment insurance .

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 .

这对于我国补充养老保险的健康发展意义深刻而重大，并为政府进行立法提供参考。

This carries great significance to the sound development of China 's supplementary pensions system and provides reference for the government 's legislation .

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 .

职工迫切需要在基本养老保险之外建立起一种补充养老保险制度，使自己的老年生活得到良好的保障。

Workers urgently need to establish a system of compensatory endowment insurance outside the primary endowment insurance , in order to improve their elderly life standards .

建立补充养老保险基金运营的监管制度，确保补充养老保险基金的安全运营。

To establish a supervision system of the operation of the supplementary pensions fund so as to ensure the secure operation of the supplementary pensions fund .

企业年金，即企业补充养老保险，是企业在基本养老保险之外自愿建立的一项员工福利计划。

The enterprise annuity , also known as enterprise supplementary pension insurance , is an employee benefit plan established in the basic old-age insurance on a voluntary basis .

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 .