本文主要介绍了在借鉴外国企业年金发展好的国家和中国目前在辽宁省的试点工作的企业年金的发展情况,结合我省实际状况,谈一谈我省企业年金的构建,从而形成多层次的养老保障体系,完善社会保障制度。 This article mainly introduces the development of the enterprise annuity in the countries that draw on the development of foreign enterprise annuity and the current pilot project in China in Liaoning Province. With reference to the actual situation in our province, we talk about the construction of enterprise annuity in our province, so as to form a multi-level Old-age security system, improve the social security system.