我国从1991年就提出建立企业补充养老保险计划,在长达十多年的时间内发展相当缓慢。根据劳动和社会保障部在2006年9月举办的中国社会保障论坛上披露的情况,到2005年底,全国建立企业年金的企业达到2.4万多家,参加职工900多万人,积累基金680亿元。尽管企业年金的参加人数相比以往年份有了一定的提高,但仅仅占全国1.7亿基本养老保险参保人数的5.2%左右。这些数据表明,企业年金 Since 1991, China proposed the establishment of an enterprise supplementary pension plan, which has been developing quite slowly for more than a decade. According to the disclosure made by the Ministry of Labor and Social Security at the China Social Security Forum held in September 2006, by the end of 2005, more than 24,000 enterprises had set up enterprise annuities throughout the country, and more than 9 million employees participated in the project, accumulating funds of 68 billion yuan . Although the number of enterprise annuity participants has increased a little compared with previous years, it only accounts for about 5.2% of the national total of 170 million basic endowment insurance participants. These figures show that enterprise annuity