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被称为养老保障体系‘第二支柱’的企业年金的原理是什么?企业建立企业年金计划有哪些必要程序?在建立过程中有哪些技巧可以运用?
What is the principle of enterprise annuity, which is called “the second pillar” of the pension insurance system? What are the necessary procedures for enterprises to establish enterprise annuity plan and what skills can be used during the establishment?