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企业年金作为养老保障体系的第二支柱,是基本养老保险有益补充。激励是企业年金的作用之一。我国企业年金自20世纪90年代以来,已经发展了十多余年,但是推行效果并不理想。本文旨在阐述企业年金制度的基本概念以及其产生过程中的相关指导理论,以西方激励理论为基础,试图从员工福利的角度出发,探讨企业年金制度对于员工本人的激励作用及在我国如何构建企业年金制度的激励机制,以体现其作为员工福利制度的特点,在此基础上对企业年金计划的实施提出一些的具体的方法及建议。
As the second pillar of pension insurance system, enterprise annuity is a useful supplement to basic pension insurance. Incentive is one of the roles of enterprise annuity. Since the 90s of 20th century, the enterprise annuity in our country has been developed for more than ten years, but its effect is not satisfactory. The purpose of this paper is to explain the basic concepts of the enterprise annuity system and the relevant guiding theories in the process of its emergence. Based on the western incentive theory, this paper tries to discuss the incentive mechanism of the enterprise annuity system to the employees and how to construct Incentive mechanism of enterprise annuity system, in order to reflect its characteristics as the employee welfare system, on the basis of which some specific methods and suggestions are put forward for the implementation of enterprise annuity plan.