一、建立企业年金制度势在必行企业年金是在国家政策指导下 ,由企业及其职工依据经济状况自主建立的一项养老保险制度 ,是基本养老保险的重要补充。鼓励和引导有条件的企业建立企业年金 ,减轻政府负担和基本养老保险承受力 ,提高退休职工的退休待遇 ,增强企业的凝聚力和竞争力 1. The establishment of an enterprise annuity system is imperative Annuity under the guidance of state policies, an old-age insurance system established by enterprises and their employees based on economic conditions, is an important supplement to basic pension insurance. Encourage and guide qualified enterprises to establish enterprise annuities, reduce government burden and endowment of basic endowment insurance, increase the retirement benefits of retired employees, and enhance the cohesiveness and competitiveness of enterprises.