从上世纪90年代开始,随着国内外经济和社会环境的变化,日本的企业雇佣制度也发生了一系列变化,与此同时,日本的企业年金计划也相应进行了重构。首先除了传统的全职工作外,还出现了其他多种工作方式,加之日本经济萧条和竞争加剧,年功序列工资制已不适应灵活多变和竞争性的商业环境。因此,一些企业取消了年功序列工资制度,引入以绩效评价为基础的薪酬制。这种 Since the 1990s, with the change of economic and social environment at home and abroad, a series of changes have taken place in the employment system in Japan. At the same time, the Japanese enterprise annuity plan has been restructured accordingly. First of all, apart from the traditional full-time work, there are many other ways of working. In addition, Japan’s economic depression and intensified competition have made the annual wage series unsuitable for a flexible and competitive business environment. As a result, some enterprises canceled the annual wage system and introduced a pay system based on performance evaluation. This