企业年金作为养老金制度的第二支柱，是保障职工退休生活稳定的重要制度之一。但2006年夏上海社保案的发生，使得企业年金受益人的权益保障问题受到关注，我国迫切需要在发展企业年金的同时拥有相对完善的权益保障制度。完善的权益保障制度应该达到在维护受益人权益的同时，最大程度地鼓励企业设立企业年金；在保证劳动力市场流动性的同时，达到企业的人力资源管理的目的。西方国家养老金权益保障制度中的成功经验在于将公平与效率贯彻到权益保障的每一项制度中，渗入上至国家下至普通员工的意识中，只有将效率作为公平的保证，公平才可持续进行，只有将公平作为效率的目标，效率才能拥有动力，因此在制定企业年金的权益保障制度中的各项政策时都需要考虑公平与效率的融合。针对中国目前存在缺陷的企业年金养老金权益保障制度，本文提出采用税收优惠政策来扩大参保范围、对权益积累速率和受益进度进行规范；采用相机选择型的指数化调整方式保障权益价值；出台权益的可携性规定，保证劳动力合理配置；利用法律法规及网状监管体系监督权益的运作；鼓励发展收益保证机制减少权益运作风险等建议，从而更好地完善中国的企业年金养老金权益保障制度。相信在政府、企业、企业年金管理机构、中介机构、职工等全社会共同关注和努力下，使企业年金权益保障制度能够兼顾公平与效率，成为经济持续发展提供夯实的后盾。

The rights and interests security institution of occupational pension plays a crucial role in occupational pension institution. Now it received much recognition to beneficiaries’ rights and interests because of an occurrence of “Shanghai social insurance law case”. It needs sound institutions to ensure the rights and interests of pension of beneficiaries and development of occupational pension.Complete rights and interests security system should encourage the enterprises to set occupational pension to the great extent, while maintain the rights and interests of beneficiaries, and to the purpose of human resource management, while ensure the mobility of labor market. The successful experience of rights and interests security system of occupational pension in the western countries implements principle of equity and efficiency into each system and ideology from leaders to employees. Continuous development of equity can not live without the security of efficiency. Only equity makes efficiency and efficiency owns power, and therefore, equity and efficiency should be considered into all the policies of rights and interests security system of occupational pension. According to the incomplete rights and interests security system of occupational pension in China, the essay take related measures as follows: to take policy of tax exemption to enlarge coverage rate of join the occupational pension; to regulate vesting schedule and accumulating rate, to take methods of indexation in watching for chance to ensure rights and interests value, to establish the occupational pension portability system and ensure the reasonable arrangement for the labors, to take use of law and rules and net supervision and management system to supervise operation of rights and interests, to encourage rights and interests development and avoid related risk. We believe that with the great effort by our government, enterprises, management institution of the fund of the occupational pension, agencies and employees, rights and interests security system of occupational pension giving equity and efficiency, will become the great supporter for the continuous economic development.