企业年金是雇主(企业)为实现其经营管理目标,结合人力资源管理战略,向员工提供的一种养老保障,属于员工福利的一种形式。企业通过建立年金计划,将当期的货币工资转化为延期的养老金支付,使得养老金成为企业福利的重要组成部分。 Enterprise annuity is an employer (enterprise) in order to achieve its business management objectives, combined with human resources management strategies to provide employees with an old-age security, is a form of employee benefits. By setting up an annuity plan, the enterprise converts the current monetary salary into a deferred annuity payment, making the annuity an important part of the enterprise’s welfare.