市场化改革以来，中国建立了统账结合的基本养老保险制度。作为基本养老保险重要补充的企业年金也有了很大发展。但目前企业年金仍然存在以下主要问题：国企、外企、民企加入的差异性较大；员工激励功能发挥有限；税收优惠政策不到位；投资运营环境不够健全；运作主体和流程复杂繁琐。鉴于此，中国企业年金的未来发展，需要处理好企业年金与基本养老保险和职业年金之间的关系，做实基本养老保险个人账户，简化企业年金的运作主体和流程，降低企业年金的准入门槛，加强对企业年金的学术研究。

Since the implementation of the marketoriented reform, China has set up a basic pension insurance system which is combined with social pooling account and individual accountAs an important supplementary pillar of basic oldage insurance, enterprise annuity has developed rapidlyBased on qualitative research, this paper analyses the major problems of enterprise annuity at this stageFirst, the participating rates differ significantly among stateowned enterprises, foreign enterprises, and private enterprisesSecond, enterprise annuity plays a limited role in motivating talentsThird, the tax preference policy is still vagueFourth, the investment environment of enterprise annuity fund is not perfectFifth, the operation mechanism of enterprise annuity is rather complexTo address these problems, the following is proposed: in the future, the Chinese enterprise annuity should deal with the relationship between basic oldage insurance and enterprise annuity; policy recommendations should be made to consolidate the individual account fund and simplify the operation mechanism of enterprise annuity; barriers to joining enterprise annuity plan should be reduced, and academic research of enterprise annuity be strengthened.