Based on the review of literatures on the firm pension, this paper tried to investigate the goal, method and process of the government, as a central planner, to enforce the firm pension plan.

• 摘要在回顾有关企业年金文献的基础之上，考察在政府推行企业年金制度背后，其作为一个中央计划者所通过企业年金制度所要达到的目的、措施和作用过程。