近年来,以国家基本养老、企业补充养老和个人储蓄性养老为三支柱的养老保障模式是世界性潮流,中国正在建立三支柱的养老保障体系,企业年金作为企业自愿建立的补充养老保险,是养老保险的第二个重要支柱,是职工在社会基本养老保险之外的第二道养老保障,它作为我国养老保险体系中不可或缺的 In recent years, the old-age security model based on the three basic pillars of national basic pension, enterprise supplementary pension and personal savings pension is a worldwide trend. China is establishing a three-pillar pension insurance system. Enterprise annuity, as a supplementary pension insurance voluntarily established by enterprises, is The second pillar of pensions is the second pension for workers outside the basic social pension system. It is indispensable as an endowment insurance system in China