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我国正在完善的城镇职工养老保险体系是由基本养老保险、企业年金和个人储蓄性养老保险等三个部分组成。本文指出建立和完善企业年金,既有利于保障和提高职工退休后的基本生活水平、构建多层次养老保险体系,又有利于改善企业薪酬福利结构,提高企业的凝聚力和竞争力,是一项关系到企业长远发展和职工切身利益的制度建设。
The system of endowment insurance for urban workers in our country is being made up of three parts, basic pension insurance, enterprise pension and personal pension insurance. This paper points out that establishing and perfecting enterprise annuity is not only conducive to safeguarding and improving the basic living standard after retirement, but also building a multi-level pension insurance system and improving the remuneration and welfare structure of the enterprise so as to improve the cohesion and competitiveness of enterprises. To the long-term development of enterprises and the vital interests of workers system construction.