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年金,即在一定年限内定期支付的一定数额的现金,主要指养老金。企业年金,即由企业提供的养老金,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。被称为养老保险的“第二支柱”。我国企业年金制度的 发展状况及存在问题 随着养老保险制度改革的深化,我国企业基本养老保险目标替代率为58.5％与目前80％的空间,在客观上需要企业年金制度尽快建立。建立企业年金不仅可以减轻政府负担和基本养老保险承受力,改善退休人员生活水平,而且可以增强企业的竞争力和凝聚力,促进劳动力市场的完善。由于企业年金是积累资金,同时还可以推动资本市场发育,促进经济发展。国家对建立企业年金制度的态度非常明确,有关部门为此做出了积极努力,制定了一系列的政策规定,鼓励企业为职工建立企业年金。
Annuity, which is a certain amount of regular payments within a certain amount of cash, mainly refers to the pension. Enterprise annuities, that is, pensions provided by enterprises, are an endowment insurance system autonomously established by enterprises and their staff members in light of economic conditions under the guidance of state policies. It is called the “second pillar” of pension insurance. With the deepening of the reform of the pension insurance system, the replacement rate of the target of our country’s basic old-age insurance is 58.5% and 80% of the current. It is objectively required that the enterprise annuity system be established as soon as possible. The establishment of enterprise annuity can not only reduce the government burden and the basic endowment insurance affordability, improve the living standards of retirees, but also enhance the competitiveness and cohesion of enterprises and promote the improvement of the labor market. Since enterprise annuity is the accumulation of funds, but also can promote the development of capital markets and promote economic development. The state attaches great importance to the establishment of an enterprise annuity system. Relevant departments have made active efforts to this end and formulated a series of policies and regulations to encourage enterprises to establish enterprise annuities for their employees.