企业年金计划设计与政策建议  

The Plan Design and Policy Recommendations of Enterprise Annuity

作　　者：李峰松[1] 

机构地区：[1]开滦集团有限责任公司人力资源部,河北唐山063018

出　　处：《河北能源职业技术学院学报》2009年第3期52-54,共3页Journal of Hebei Energy College of Vocation and Technology

摘　　要：企业年金是指在政府强制实施的基本养老保险制度之外,企业在国家政策指导下,根据自身的经济实力和经营状况,为本企业员工提供一定程度退休收入保障的养老保险形式的制度。企业年金作为企业对职工的一项福利保障,补充了社会基本养老保险保障水平的不足,成为资本市场的重要参与者,对稳定企业人才队伍、推动经济发展和完善社会保障具有重要作用。The enterprise annuity refers to that , apart from the basic old - age insurance system by the government enforcement , the enterprises, under the guidance of national policy, according to its own economic strength and the regular condition, provide a measure of employee retirement income security system in the form of old - age insurance . Enterprise annuity as a business - to - staff welfare and security supplements the shortage of the basic old - age social insurance and becomes an important participant in capital markets, and plays important role in stabilizing corporate personnel, promoting economic development and improving the social security.

关 键 词：企业 年金 计划设计 政策建议 

分 类 号：F272[经济管理—企业管理]