中文摘要：

企业年金作为我国多支柱养老保险体系目标中的第二根支柱，具有其独特的功能和占有十分重要的地位，其发展潜力巨大，但是从建立至今其发展却十分缓慢，出现了种种问题。本文以制度分析为基础，综合运用经济学、社会学等学科的研究方法，对我国企业年金发展滞缓的原因进行了分析，并在此基础之上提出了构建具有中国特色的企业年金制度的相关政策建议。

英文摘要：

The occupational pension is the second pillar of multi - pillar endowment insurance, which has unique function and occupies a very important position, has a enormous potential, but It had been devel- oped slowly and appeared a variety of problems. This paper research applies synthetically with economic and sociological methods to analyze the slow development of the causes of the occupational pension in China within a framework of institutional analysis. Then, we provide some policies and suggestion which construct the occupational pension institution of Chinese characteristics and here on that.