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一、企业年金及其发展历程根据《企业会计准则(2006)》的定义,企业年金是指企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。企业年金不仅是一种企业福利、激励制度,也是一种社会制度,对调动企业职工的劳动积极性,增强企业的凝聚力和竞争力,完善国家多层次养老保障体系,提高和改善企业职工退休后的养老待遇水平,适应人口老龄化的需要,
I. Enterprise Annuity and Its Development Process According to the definition of “Accounting Standard for Business Enterprises (2006)”, enterprise annuity refers to the supplementary pension insurance system voluntarily established by enterprises and their employees on the basis of participating in the basic pension insurance according to law. Enterprise annuity is not only a kind of enterprise welfare, incentive system, but also a social system. It is a social system that mobilizes the enthusiasm of employees in enterprises, strengthens the cohesion and competitiveness of enterprises, improves the national multi-level old-age security system, improves and improves the post- The level of pension treatment to meet the needs of the aging population,