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企业年金涉及职工的切身利益,其方案设计非常复杂,决定和处理这方面的问题必须谨慎、周密、充分论证。本文在总结多家单位年金方案实践经验的基础上,提出了企业年金方案设计应把握的原则,分析了企业年金方案设计的难点问题,并探讨了解决方案,具有一定的创新性和实践性。
The enterprise annuity involves the immediate interests of the staff and workers. The design of the scheme is very complicated. The decisions and handling of this issue must be cautious, thorough and fully justified. This paper summarizes the practical experience of a number of unit annuity programs, puts forward the principle of enterprise annuity plan should grasp, analyzes the difficulties of annuity plan design, and discusses the solution, with a certain degree of innovation and practicality.