企业年金是指以企业为主体,在依法参加基本养老保险的基础上,自愿为职工建立的补充养老保险。目前一些国有大中型企业已建立了企业年金。运行几年来,其作为基本养老保险有益的补充,作为一种崭新的薪酬福利方式,既紧密结合职工贡献大小又体现了企业对职工的关心,对企业建设和社会发展都发挥了很大的作用。 Enterprise annuity refers to the enterprise as the main body, in accordance with the law to participate in the basic pension insurance, based on the voluntary establishment of supplementary pension insurance for workers. At present, some state-owned large and medium-sized enterprises have established enterprise annuities. In the past several years, as a useful supplement to the basic old-age insurance, as a brand-new way of remuneration and welfare, it not only closely integrates the contribution of workers and staff, but also shows the concern of the employees to the workers and plays an important role in the construction of enterprises and social development .