国有企业实施企业年金的实践与思考  

Practice and consideration of implementation of enterprise annuity system in state-owned enterprises

作　　者：徐泉雯 Xu Quanwen(Sinopec Jinling Company,Nanjing,Jiangsu,210033)

机构地区：[1]金陵石化公司人力资源部门,江苏南京210033

出　　处：《市场周刊》2020年第9期36-37,共2页Market Weekly

摘　　要：企业年金是我国多层次养老保险体系中的一种,是一种以延期支付方式存在的职工劳动报酬,同时也是一项企业福利制度,是企业人力资源管理的重要组成部分。随着我国人口老龄化趋势加剧,养老费用负担日益过重,作为养老保险体系中第二支柱的企业年金,对于缓解我国财政压力、解决职工个人养老问题、有效稳定企业职工队伍具有重要意义。Enterprise annuity is one of the multi-level endowment insurance system in China.It is an employee labor compensation that exists in the form of deferred payment,an enterprise welfare system and an important part of enterprise human resource management as well.With the aging of population in China,the pension expenses is causing an increasingly heavy burden.As the second pillar of the pension insurance system,enterprise annuity is of great significance to alleviating the country's financial pressure,solving the problem of indi-vidual pensions for employees,and effectively stabilizing the enterprise workforce.

关 键 词：企业年金 特点 思考 对策 

分 类 号：F840.629[经济管理—保险] F276.1