职业年金倒逼企业年金发展效应分析

职业年金的强制建立促进了我国多层次养老保险体系的完善，机关事业单位退休人员养老待遇结构的优化也将促进我国资本市场的发展，而与之同为养老第二支柱但出于自愿的企业年金，由于诸多原因发展严重滞后。首先，在分析江苏省企业年金发展现状的基础上，探讨了其发展滞后的原因。其次，提出职业年金将在立法、税收以及基金管理等方面对企业年金产生倒逼效应。为了促进倒逼效应的发挥，应该通过减税降费释放企业年金发展潜力以及推进养老保险制度的供给侧改革，并为事业单位编外人员建立强制式企业年金等。

An Analysis of the Forced Effect of Occupational Pension on Enterprise Annuity

The establishment of compulsory occupational pension system promotes the improvement of a sound system of multi-level endowment insurance and optimizes pension benefits structure of retirees of state organizations and institutions, which may promote the development of China''s capital market. However, the non-compulsory enterprise annuity system seriously lags behind because of the heavy burden of social security and imperfection of taxes policies. Then, based on the analysis of the effect of occupational pension, the paper holds that occupational pension system may have forced effect on enterprises from the perspective of legislation, taxation and fund management. Finally, it maintains that to give play to the forced effect, it is necessary to make enterprises'' development potential available by means of tax reduction to promote the reform of endowment insurance system and to establish compulsory enterprise pension for extra staff of institutions.