企业年金是我国职工社会养老保险的重要补充,已受到政府、企业和职工的广泛关注。本文利用精算技术和模拟方法,从宏观层面预测了以企业年金基金为基础的养老基金在不同假设下可能的发展规模,分析了影响企业年金发展的关键因素,指出了企业年金在提供职工养老保障方面的更有效性和在促进资本市场发展方面的重要意义。 Enterprise annuity is an important complement to the social pension insurance for workers in our country. It has drawn wide attention from the government, enterprises and workers. In this paper, using the actuarial techniques and simulation methods, the paper predicts the possible scale of pension funds under different hypotheses based on the enterprise annuity fund from the macroscopic level, analyzes the key factors that affect the development of the enterprise annuities, and points out that when the enterprise annuities provide the pension for the workers The more effective aspects and the importance of promoting the development of the capital market.