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企业年金与保险公司的团体寿险有着本质区别,它是企业在参加国家基本养老保险的基础上,依据国家政策和本企业经济状况建立的、旨在提高职工退休后生活水平的一种重要的补充养老保险形式,是一个“规范运作,确保安全”的补充养老金计划。因此,《企业年金试行办法》和《企业年金基金管理试行办法》是企业制定年金方案的重要法律依据。
Corporate annuity has the essential difference with the life insurance of insurance companies in groups. It is an important supplement for enterprises to improve their living standards after retirement on the basis of their participation in the national basic old-age insurance and in accordance with the state policies and the economic conditions of their enterprises The form of pension insurance is a supplementary pension plan that “operates in a standardized way and ensures safety.” Therefore, the “Trial Measures for Enterprise Annuities” and the “Trial Measures for the Management of Enterprise Annuity Funds” are important legal bases for enterprises to make annuity plans.