中文摘要：

中国企业年金市场已初步形成，但发展依然缓慢，多为大型国企所带动，中小企业的参与度不高。缺乏多样化的年金计划模式供不同的企业选择，成为制约企业年金发展的重要原因之一。文章从不同类型企业的实际需求出发，在深入分析企业选择年金计划影响因素的基础上，结合企业年金不同计划模式的特点，对国有大型企业、三资跨国企业、中小型股份制企业和民营企业四种不同类型企业各自适用的年金计划模式进行了探讨。

英文摘要：

Nowadays, occupational pension fund market of China has come into being primarily, but it develops slowly. It has been droved by large state enterprises and the small enterprises have not participated actively. Lacking diversified pension plan for different enterprises to choose has been the main reason of obstructing the development of occupational pension. The factors which affect enterprise to choose pension plan and the characteristic of different occupational pension plan have been an- alyzed in this paper, then the appropriate pension plans have been given for four types of enterprises, which are large state enterprise, muhinationalenterprise, ioint-stockenterprise, civil and collective enterprise.