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企业年金又称为企业补充养老保险制度。它是在政府强制实施的基本养老保险制度之外,企业在国家政策的指导下,根据自身经济实力和经济状况建立的,旨在为本企业职工提供一定程度退休收入保障的制度。企业年金制度定义中的非强制性决定其不同于基本养老保险,不同于一般的商业保险,它是一种独立的保障形式,是对基本养老保险的有益补充,已成为现代养老社会保障体系的重要支柱。
Enterprise annuity, also known as enterprise supplementary pension insurance system. It is a system established by the government under the guidance of state policies and established in accordance with its own economic strength and economic conditions in addition to the basic old-age insurance system imposed by the government. The system is intended to provide certain level of retirement income protection for its employees. The non-mandatory decision in the definition of the enterprise annuity system is different from the basic pension insurance. Unlike the general commercial insurance, it is an independent form of insurance. It is a useful supplement to the basic old-age insurance and has become the modern social security system Important pillar.