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企业年金制度为企业员工提供一定程度的退休收入保障,实质是收入分配的一种形式。企业年金方案设计是企业年金计划的核心内容,其关键性的影响因素包括社会经济发展水平与政府引导、企业收益与员工需求、企业年金基金管理水平三个方面。通过薪酬体系结构优化可使方案设计有利于建立短期激励与长期激励并重、物质激励与精神激励共举的模式。
Enterprise annuity system for employees to provide some degree of retirement income protection, in essence, is a form of income distribution. Enterprise annuity plan design is the core content of the enterprise annuity plan. The key influencing factors include the level of social and economic development and government guidance, corporate income and employee needs, and the management of enterprise annuity fund. The optimization of salary structure can make the design of the program conducive to the establishment of both the short-term incentives and long-term incentives, material incentives and spiritual incentives together.