人口老龄化是我国面临的严峻现实问题,无论从理论还是从现实依据看,企业必须承担经济、法律、伦理和慈善等方面的养老责任。但是,由于企业履责自觉意识不强,以及政府制度保障乏力、行业协会引导作用小和社会公众监督缺位等内外因素的影响,当前我国企业养老责任水平低。因此,基于企业应尽的养老责任和影响其责任水平的障碍因素,探讨企业承担养老责任的路径选择,是提升企业履责水平的必然举措。 The aging of the population is a serious practical problem facing our country. Whether from the theory or from the reality, the enterprise must bear the pension responsibility in economy, law, ethics and charity. However, due to the weak awareness of corporate responsibility and responsibility, the weak government system, the weak guidance of trade associations and the lack of supervision by the public, the level of endowment insurance in enterprises is low at present. Therefore, it is an inevitable measure for enterprises to fulfill the level of corporate performance responsibility based on the obligee’s responsibility and the obstacles that affect their level of responsibility.