随着我国老龄化问题的突出,养老保险体制的完善成为当前的重要问题,企业年金也受到越越多的关注。这种还未普及的补充养老保险制度是否应该强制执行仍然存在较大争议。笔者个人认为企业年经应该强制执行,主要基于其对国家、企业、个人及资本市场的有利之处。 With the outstanding of the aging problem in our country, the perfection of the old-age insurance system has become an important issue at present, and the annuity of the enterprise is also receiving more and more attention. There is still much controversy over whether such a supplementary old-age insurance system that is not yet universalized should be enforced. I personally think that the enterprise should be enforced for a long time, mainly because of its advantages to the state, enterprises, individuals and capital markets.