从各国企业年金的监管实践来看,企业年金监管涉及社会保障、税收、金融保险等多个监管部门,OECD国家企业年金监管的成功经验是在各个监管部门之间建立协同机制,避免重复监管与监管真空的出现。我国在构建企业年金监管制度体系时,应借鉴OECD国家采用的备忘录、联席会议等协同机制,并加快我国企业年金立法的进程。 From the perspective of the regulatory practice of enterprise annuity in various countries, the regulation of enterprise annuity involves multiple regulatory agencies such as social security, taxation and financial insurance. The successful experience of the OECD national enterprise annuity supervision is to establish a synergistic mechanism among various regulatory authorities to avoid duplication of supervision and Regulatory vacuum appears. When constructing the regulatory system of enterprise annuity, our country should learn from the cooperation mechanisms such as memorandums and joint meetings adopted by OECD countries and speed up the process of our country’s enterprise annuity legislation.