中国的企业年金制度,是企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。随着社会主义市场经济的发展,人们越来越深刻地认识到,建立企业年金制度,对于完善社会保障体系,提高职工退休后的生活水平,增强企业的凝聚力和竞争力,促进国民经济的健康发展,具有十分重要的意义。中国的 The enterprise annuity system in China is a supplementary pension insurance system voluntarily established by enterprises and their staff and workers on the basis of participating in the basic pension insurance according to law. With the development of the socialist market economy, people have come to realize more and more profoundly that the establishment of an enterprise annuity system is of great importance to improving the social security system, improving the living standard of post-retirement workers, enhancing the cohesion and competitiveness of enterprises, and promoting the health of the national economy Development, is of great significance. China’s