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本文通过对我国养老保险体系三大支柱的政策分析,指出其当前所存在企业缴纳的基本养老保险费率过高、缴纳的年金费用纳入税前成本过低以及对企业年金基金投资的限制过多等问题。我国应该采取压缩基本养老保险比例、增加企业年金缴费纳入成本比例和修订企业年金基金投资政策等措施,加快企业年金发展,以缓解当前养老保险支付水平低的矛盾。
Based on the policy analysis of the three pillars of the pension system in our country, this paper points out that the existing basic pension insurance premiums paid by the enterprises are too high, the payment of the annuity fees into the pre-tax costs is too low and the restrictions on the investment of the enterprise annuity funds are excessive And other issues. China should adopt such measures as reducing the proportion of basic old-age insurance, increasing the proportion of enterprise annuity contributions into the cost, and revising the investment policies of enterprise annuity funds to speed up the development of enterprise annuity so as to alleviate the current low contradiction of pension insurance.