第二支柱在构建多层次养老保险体系中的作用
The Role of the Second Pillar in Building a Multi-Level Pension Insurance System

面对老龄化的冲击，我们提出要发展多层次、多支柱的养老保险体系。而现实中基本养老保险“一支独大”，第二支柱并没有将其优势充分体现。故此本文从企业年金的概念作用、发展历程与现状以及企业年金制度发展面临的困难与优化路径方面进行了系统分析。企业年金在发展多层次、多支柱养老保险体系中的作用时所面临的困境主要包括企业年金制度建立困难、年金基金运营困难以及外部环境带来的困难，同时也基于此三个角度提出了优化路径的建议。
In the face of the impact of aging, we propose to develop a multi-level and multi pillar pension in-surance system. However, in reality, basic pension insurance is dominant, and the second pillar has not fully reflected its advantages. Therefore, this article systematically analyzes the concept, development process, and current situation of enterprise annuity, as well as the difficulties and optimization paths faced by the development of enterprise annuity system. The challenges faced by enterprise annuity in developing a multi-level and multi pillar pension insurance system mainly include difficulties in establishing the enterprise annuity system, operating the annuity fund, and difficulties brought about by the external environment. At the same time, suggestions for optimi-zation paths have also been proposed based on these three perspectives.