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随着企业职工养老保险制度的深入改革,鼓励企业实行补充养老保险也逐渐被提上日程。这体现了我国老年保障百花园中的欣欣向荣景象,同时这一举措又是努力建设有中国特色养老保险体系的重要步骤。 加快推进企业补充养老保险的建设,不仅适应保证养老保险水平的迫切需要,也符合企业自身发展的利益。当然,企业补充养老保险也和其它事物一样,有其自身的发展规律,特别是在内涵上有一定的特殊性,因此在理论上予以正确界定,理清各种关系的脉络,不仅是保证其健康发展的必要前提,而且对具体操作也是十分有益的。 企业补充养老保险的定位,就在“补充”两字上,而这种补充又是针对基本养老保险而言,由于基本养老保险所承担的职能是保障职工退休后的基本生活,因此为了保障他们的生活不致因退休而下降过多,企业可根据自身经济能力,为本企业职工建立补充养老保险。应该指出,企业补充养老保险虽与基本养老保险关系密切,但在性质上是截然不同的。
With the in-depth reform of enterprise workers’ pension insurance system, enterprises are encouraged to introduce supplemental pension insurance gradually put on the agenda. This reflects the thriving scene in the old-age security garden in our country. At the same time, this measure is an important step toward building an endowment insurance system with Chinese characteristics. Accelerating the construction of enterprise supplementary pension insurance not only meets the urgent need of guaranteeing the level of pension insurance, but also meets the interests of the enterprise’s own development. Of course, enterprise supplementary pension insurance, like other things, has its own law of development, especially its connotation has certain particularities. Therefore, in theory, to correctly define and clarify the context of various relations, it is not only to ensure that The necessary prerequisite for healthy development, but also for the specific operation is also very useful. The definition of supplementary pension insurance for enterprises is on the word “supplement”, which is for the basic old-age insurance. Since the function of basic pension insurance is to protect the basic living conditions after retirement, in order to protect them Of the life will not decline too much due to retirement, enterprises can be based on their economic ability, to establish supplementary pension insurance for workers. It should be pointed out that although enterprise supplementary pension insurance is closely related to the basic pension insurance, it is quite different in nature.