一、企业年金的基本理论(一)企业年金的概念。国务院在90年代初关于基本养老保险制度改革的几个政策文件中明确了多层次养老保险体系的制度目标,鼓励企业为职工建立补充性养老保险计划,即所谓的企业年金。鉴于各界对补充养老保险的性 First, the basic theory of enterprise annuity (a) the concept of enterprise annuity. In the early 90s, the State Council clarified the institutional targets of the multi-level pension insurance system in several policy documents on the reform of the basic pension insurance system and encouraged enterprises to establish supplementary pension insurance plans for their employees, the so-called enterprise annuities. In view of the nature of the supplementary pension insurance