阐述了企业年金的基本原理以及企业年金在企业人力资源管理上所发挥的积极作用,同时,也对企业年金在我国实施中可能存在的风险进行了分析,并提出了有针对性的建议,从而争取完善企业年金在我国发展中的不足之处,使企业年金这一对国家、企业,最主要的是对企业员工本身非常有益的政策,全方位地展现出它的重要作用和积极的影响力。 Expounds the basic principle of enterprise annuity and the positive role that enterprise annuity plays in enterprise human resource management. Meanwhile, it also analyzes the possible risks of enterprise annuity in our country’s implementation and puts forward some pertinent suggestions Strive to improve the deficiencies in the development of enterprise annuity in China, so that enterprise annuity on the country, business, the most important is the enterprise staff is very beneficial to their own policies, all-round display of its important role and positive influence .