一、基本概念介绍企业年金是指在政府强制实施的公共养老金或国家养老金之外,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,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,是社会保障体系的重要组成部分,与基本养老保险、个人储蓄性养老金一起构成养老保险体系。 First, the basic concepts introduced Enterprise annuity is the government imposed public pensions or state pensions, enterprises under the guidance of national policies, based on their economic strength and economic conditions established for the enterprise workers to provide a certain degree of retirement The supplementary pension system of income security is an important part of the social security system and constitutes an endowment insurance system together with basic pension insurance and personal savings pension.