现阶段,我国企业员工福利管理进入了一个重要的节点。改革开放30多年以来,随着我国企业现代治理制度的不断完善,西方员工福利管理理论与实践也逐步进入国内企业的视野。但是,计划经济时代长期以来我国企业员工福利管理所形成的惯性并未完全消失,企业依然承担着超越普通员工福利管理的诸多额外责任。现代员工福利制度是经济发展到一 At this stage, China’s enterprise employee benefits management has entered an important node. Since the reform and opening up for more than 30 years, with the continuous improvement of the modern corporate governance system in our country, western employee welfare management theory and practice have gradually entered the field of domestic enterprises. However, in the era of planned economy, the inertia formed by employee welfare management in Chinese enterprises has not disappeared completely. Enterprises still bear many extra responsibilities that go beyond the management of ordinary employees’ benefits. The welfare system of modern employees is one of economic development