当前,在促进企业年金计划的发展过程中,人们更多关注的是国家与企业的责任,似乎忘记了作为企业年金的受益者——企业员工才是建立企业年金计划的重要推动者。为了进一步使企业员工参与到企业年金计划的运作中去,笔者认为除了税收优惠等重要制度安排之外,还应提供、完善如下一些配套措施: At present, people are paying more attention to the responsibilities of the state and enterprises in promoting the development of the enterprise annuity plan. It seems that they have forgotten that being the beneficiaries of the enterprise annuity, they are the important promoters of establishing the enterprise annuity plan. In order to further involve employees in the operation of the enterprise annuity plan, the author believes that in addition to the important institutional arrangements such as tax incentives, some supporting measures should be provided and improved as follows: