企业年金是社会养老保障体系中的重要支柱。目前我国的企业年金经过十余年的发展,已经取得了一定的成绩,但在认识程度、覆盖范围、政策法规、管理运营等方面仍然存在很大的缺陷。应逐步扩大企业年金的覆盖范围,用税收等优惠政策积极扶持企业年金的发展,完善企业年金立法等,以促进我国企业年金的健康发展。 Enterprise pension is an important pillar of social security system. At present, the enterprise annuity in our country has achieved some success after more than ten years of development, but there are still some shortcomings in terms of the level of understanding, coverage, policies and regulations, management and operation. We should gradually expand the coverage of enterprise annuity, actively support the development of enterprise annuity with preferential policies such as taxation, and improve the legislation of enterprise annuity so as to promote the healthy development of enterprise annuity in our country.