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企业作为市场经济重要组成,在我国国民经济中占有重要位置,企业养老保险问题也颇受关注。企业养老保险基金筹集难、当期基金收不抵支、个人账户空账规模逐年增加、资金的保值增值难、覆盖面难扩大、法制滞后、人才缺乏等等自身的缺陷,使得其养老保险制度的贯彻与落实不到位,本文总结现有研究成果,进一步完善我国企业社会养老保险体制,同步推动社会的公共利益和企业的效益共同发展,对于健全我国社会保障体系、维护社会安定稳定意义深远。
As an important component of the market economy, enterprises occupy an important position in the national economy of our country. The issue of enterprise endowment insurance also attracts much attention. Enterprise pension insurance fund raising difficulties, the current fund does not receive payment, the individual accounts account scale increases year by year, the funds are difficult to maintain and increase, the coverage is difficult to expand, the legal system lags behind, lack of talent and so on its own shortcomings, making the implementation of its pension insurance system This article summarizes the existing research results, further perfects the social pension insurance system in our country, simultaneously promotes the common interest of the society and the benefit of the enterprise to develop together, which has far-reaching significance for improving our social security system and maintaining social stability and stability.