随着中国人口老龄化程度不断提高,我国养老保险体系中第一层次的社会基本养老保险制度的不足日益凸显,主要表现在覆盖面低、保障程度有限,且由于旧体制下未实行基金积累导致统筹养老金收支严重赤字等。与此同时,由第二层次的企业补充养老保险 With the increasing population aging in China, the inadequacy of the first-level basic social endowment insurance system in our country’s pension insurance system has become increasingly prominent, mainly in the areas of low coverage and limited protection, and the unwinding of fund accumulation under the old system A serious deficit in pension income. At the same time, the second level of enterprise supplementary pension insurance