企业年金是指在政府强制执行的基本养老保险制度之外,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制度。按照我国社会保障体系建设总体方案设计,企业养老保险由基本养老保险、企业年金和个人储蓄养老保险三大支柱组? Enterprise annuity refers to the system that the government, in addition to the basic pension insurance system enforced by the government, is established under the guidance of state policies in light of its own economic strength and economic conditions, and aims at providing employees of the enterprise with a certain degree of retirement income protection. In accordance with the overall program design for the construction of social security system in our country, the enterprise endowment insurance consists of the three basic pillars of basic endowment insurance, enterprise annuity and personal savings endowment insurance.