《中华人民共和国劳动法》对近几年来社会保险的改革作了肯定,对建立多层次养老保险体系也作了明确规定。1990年,福建省莆田市根据劳动部改革养老保险的意见,在法定基本养老保险基础上,在城镇企业中试行了补充养老保险,取得了一些成效。 该市主要的做法是: 企业根据自身的经济情况,量力而行,拟定补充养老 The Labor Law of the People’s Republic of China affirmed the reform of social insurance in recent years and clearly stipulated the establishment of a multi-level pension insurance system. In 1990, according to the opinion of Ministry of Labor reforming pension insurance, Putian, Fujian Province piloted supplementary pension insurance in urban enterprises based on statutory basic old-age insurance and achieved some results. The city’s main approach is: According to their own economic conditions, according to their ability to formulate supplementary pension