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企业建立补充养老保险制度是根据《劳动法》第12条“国家鼓励用人单位根据本单位情况为劳动者建立补充养老保险。国家提倡劳动者个人进行储蓄性保险”的规定建立的。建立和完善社会保障体系是一项复杂的系统工程,即需要企业努力,同时还需要政府支持与协调,以及社区建立与完善,要有全盘考虑,尤其是我国入世后企业面临着更大的竞争,因此,企业在建立补充保险制度时更应该慎重制定有关政策。
The establishment of a supplementary pension insurance system by enterprises is based on Article 12 of the “Labor Law” and “the state encourages employers to establish supplementary pension insurance for laborers according to the situation of their own units.” The state has established that individual workers should make savings insurance. " Establishing and perfecting the social security system is a complicated systematic project, which requires the efforts of enterprises. At the same time, government support and coordination as well as the establishment and improvement of the community are required. All enterprises must face the overall consideration, especially after China’s accession to the WTO is facing greater competition Therefore, enterprises should carefully formulate relevant policies when establishing supplementary insurance system.