企业年金,即企业补充养老保险,是指在政府强制实施的公共养老金或国家养老金制度之外,企业在国家政策的指导下,根据自身经济实力和经济状况建立的,旨在为本企业职工提供一定程度退休收入保障的补充性养老金制度,是养老保险制度有益的必要补充。企业年金不同于国家强制建立的基 Enterprise annuity, that is, enterprise supplementary pension insurance, refers to the public pensions or state pension system imposed by the government. Under the guidance of state policies, enterprises are established according to their own economic strength and economic conditions. The supplementary pension system, in which employees provide a certain degree of retirement income protection, is a necessary complement to the pension insurance system. Enterprise annuity is different from the country to establish a mandatory basis