As is shown in the paper, I select the general industrial enterprises as representatives and determine the biggest pay lever and the moderate pay lever while establishing occupational pension plan.

• 于是论文选取一般工业企业为代表,依据现有的养老保险缴费水平及各缴费主体的承受能力确定了企业建立企业年金计划能够承受的最大缴费水平及适度缴费水平。