论文部分内容阅读
随着我国养老保险制度的逐步建立和完善,企业年金已经成为一个热点问题。由于各国的养老制度千差万别,关于企业年金并没有一个十分严格的概念界定。实际上,企业年金也即企业补充养老保险,是企业在国家有关政策和法规指导下,根据自身经营状况和发展需要,建立的旨在使职工在退休后的一定时期内能获得一定数额养老金的退休保障制度,是对国家法定基本养老保险的一种有效补充。
With the gradual establishment and improvement of China’s pension insurance system, enterprise annuity has become a hot issue. Due to the vast diversity of pension systems in various countries, there is no very strict definition of corporate annuities. In fact, the enterprise annuity, that is, the enterprise supplementary pension insurance, is an enterprise that is established under the guidance of relevant state policies and regulations and in accordance with its own business conditions and development needs so as to enable employees to obtain a certain amount of pension within a certain period after retirement The retirement protection system is an effective complement to the statutory basic old-age insurance in the country.