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我国企业年金制度规定,企业年金是由企业和职工自愿建立的补充养老保险。作为养老保险第二支柱的企业年金,具有基本养老保险的保障性,更多的则体现在对职工工作的激励性。
China’s enterprise annuity system provides that annuity is a supplementary pension insurance voluntarily established by enterprises and staff. As the second pillar of pension insurance enterprise annuity, with the basic pension insurance protection, more is reflected in the work of staff incentives.