企业是企业年金建立的核心主体。企业年金制度作为一项社会公共事务,是政府、企业和个人三方为追求各自利益最大化而相互博弈、合作均衡的结果,是由企业建立企业年金的内在动力和政府的外在推动二者合力共同促成的。企业年金制度的建立对国家、企业和个人三方参与者来说是一个合作共赢的秩序。 Enterprise is the core of the establishment of enterprise annuity. As a social and public affairs, the enterprise annuity system is the result of mutual game and cooperation between the government, enterprises and individuals seeking the maximization of their own interests. The enterprise annuity system is driven by both the intrinsic motivation of enterprises to establish enterprise annuities and the government externalities Together to promote. The establishment of enterprise annuity system is a win-win cooperation order for the participants of the tripartite countries, enterprises and individuals.