CAJ | 학술논문

我国正进入人口老龄化的阶段，社会保障体系面临极大的压力和挑战，而企业年金作为我国养老保障体系第二支柱的作用尚未体现。文章以联想集团企业年金方案实施为个案，采用实证分析的研究方法，探讨企业年金方案实施过程中遇到的障碍及原因，并针对性地提出有效实施企业年金方案的对策。
아국정진입인구노령화적계단，사회보장체계면림겁대적압력화도전，이기업년금작위아국양로보장체계제이지주적작용상미체현。문장이련상집단기업년금방안실시위개안，채용실증분석적연구방법，탐토기업년금방안실시과정중우도적장애급원인，병침대성지제출유효실시기업년금방안적대책。
Since China is entering the aging stage,the social security system is facing with great pressure and challenge. However,the occupational pension as the second pillar of Chinese pension system is not properly in place. Based on the case of the enterprise annuity plan carried out in Lenovo Group,the study discusses the problems met in the process of its implementation and their reasons,then puts forward countermeasures for effecting the enterprise annuity plan.