企业年金制度是在国家政策支持下,企业和职工在依法参加基本养老保险的基础上自愿建立的补充养老保障计划,是社会养老保障的重要组成部分,也是企业福利计划的重要组成部分。从20世纪90年代初,国家就提倡和鼓励建立企业年金计划。经过近20年发展,我国企业年金获得了一定程度的发展, The enterprise annuity system is a supplementary pension plan voluntarily established by enterprises and staff members on the basis of participating in the basic old-age insurance in accordance with the law with the support of state policies. It is an important part of the social pension insurance and an important part of the enterprise welfare plan. Since the early 1990s, the state has advocated and encouraged the establishment of an enterprise annuity plan. After nearly 20 years of development, China’s enterprise annuity has gained a certain degree of development.