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在各项社会保险中,养老保险是其中最重要的项目。目前我国城镇养老保险体系由三个层次构成:一是国家强制实施的基本养老保险,实行部分积累制。二是企业年金,是在国家政策引导和扶持下,由用人单位自行决定实施的养老金计划。按照2000年国务院《完善城镇社会保障体系试点方案》的规定,“有条件的企业可为职工建立企业年金,并实行市场化运营和管理。企业年金实行完全积累,并采用个人账户方式进行管理,费用由企业或者由企业和职工共同缴纳”。三是自愿性的个人储蓄养
Among various social insurances, pension insurance is one of the most important items. At present, China’s urban pension system consists of three levels: First, the state mandatory basic old-age insurance, the implementation of the partial accumulation system. Second, the enterprise annuity is the pension plan that the employing unit decides to implement under the guidance and support of the state policy. In accordance with the State Council’s “Pilot Program to Improve Urban Social Security System” in 2000, “qualified enterprises may establish enterprise annuities for staff and workers and implement market-oriented operation and management.” The enterprise annuity is fully accumulated and managed through an individual account , The fee is paid by the enterprise or by the enterprise and staff. " Third, voluntary personal savings