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企业年金的建立已经有一百多年的历史,它在整个社会机器运行中扮演的角色地位也随着社会环境和企业环境的变化而变化,它只有与社会养老保障体系和企业员工福利体系相适应,才能最大限度地发挥自身作用。本文从养老保障体系和员工福利计划两个角度分析企业年金的角色和定位,进一步分析我国企业年金的发展现状。
The establishment of enterprise annuity has a history of more than one hundred years. Its role in the operation of social machinery as a whole has also changed with changes in the social environment and the corporate environment. It is only related to the social pension insurance system and the enterprise employee welfare system. Adapt in order to maximize their own role. This article analyzes the role and orientation of the enterprise annuity from two aspects of pension insurance system and staff welfare plan, and further analyzes the current situation of the enterprise annuity development in our country.