试论我国企业年金制度

企业年金是企业为其职工建立的旨在补充基本养老保险待遇不足的一种养老保险形式。企业年金作为一种新的长期激励方式,对员工具有报酬、福利、激励、投资、养老保障等多重功能,能够提升企业在人才市场的竞争力,最终实现企业人力资源管理的战略目标。本文介绍了企业年金在我国的发展历程和对企业及员工的积极作用,提出了设计企业年金的四个基本原则,从而完善和发展企业年金制度。

Discussion on the Annuity System of Our Country Enterprise

Annuity is a form of old-age insurance based on supplement for insufficient pension of employees established by enterprise.As a new long-term incentive mode of enterprise annuity,it working for employees with compensation,benefits,incentives,investment,pension security,and other multi-functions,also can enhance competitiveness in the job market,to achieve the objectives of strategic human resource management ultimately.This article describes the development of enterprise annuity in China and the positive role of enterprise annuity,proposed four basic designing principles of enterprise annuity,improving and developing the enterprise annuity system.