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一、企业年金的概念 企业年金,国外也称职业年金,私人养老金、或者雇主发起退休计划。我国将企业年金的概念定义为在国家政策指导下,由企业及其职工依据经济状况,在依法参加国家基本养老保险的基础上建立的一项养老保险制度,是多层次养老保险体系的一个重要组成部分。我们过去一直称之为“企业补充养老保险”,2000年,国务院颁布《关于完善城镇社会保障体系的试点方案》决定:将企业补充养老保险规范为企业年金,采用个人账户式管理,实行市场化管理运营
First, the concept of corporate annuity Enterprise annuity, foreign also known as occupational annuities, private pensions, or employers initiated retirement plan. China defines the concept of enterprise annuity as an endowment insurance system established by enterprises and their staff members based on economic conditions under the guidance of state policies and based on the participation of the state’s basic endowment insurance in accordance with the law and is an important part of the multi-level pension insurance system component. We used to call it “supplementary pension insurance for enterprises.” In 2000, the State Council promulgated the “Pilot Program on Improving Social Security System in Urban Areas.” The decision was made to regulate the enterprise’s supplementary pension insurance as enterprise annuity and to adopt personal account management to implement market-oriented Manage operations