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企业年金是介于基本养老保险和商业养老保险之间的一种养老保险产品。从理论上讲,它属于准公共产品,其建立模式可以采取自愿性、强制性和半强制性。从实践上看,尽管强制性模式在诸多方面都优于自愿性模式,但大多数国家采用的是自愿性模式,因为强制性企业年金有它产生的必要条件。我国目前仍应采用自愿性的建立模式,因为我国尚不具备建立强制性企业年金的经济条件、法律条件、资本市场条件、群众基础及公平竞争的环境,但从较长时间看,应逐步向半强制模式过渡,待条件成熟后,可采用强制性模式。
Enterprise annuity is between the basic pension insurance and commercial pension insurance, an endowment insurance products. In theory, it belongs to the quasi-public goods, its mode of establishment can take voluntary, mandatory and semi-mandatory. In practice, although the mandatory model outperforms the voluntary model in many ways, most countries adopt a voluntary model because the mandatory enterprise annuity has the necessary conditions it generates. At present, our country should still adopt the mode of voluntary establishment because China still does not have the economic conditions, legal conditions, capital market conditions, mass base and fair competition environment for compulsory enterprise annuity. However, for a long time, we should gradually Semi-mandatory mode of transition, until the conditions are ripe, you can use the mandatory model.