企业年金是社会养老保险在微观层面和宏观层面的交点。在宏观上它是整个养老保险体系的第二支柱,是国家基本养老保险的补充;在微观上它是市场体制下企业人力资源战略的一部分,是企业吸引人才、稳定人才、激励人才的一种重要手段。本文从人力资源战略的角度,对企业年金的定位、作用及实施中应注意的问题进行了阐述。 Enterprise annuity is the intersection of social pension insurance at the micro level and the macro level. On the macro level, it is the second pillar of the entire pension insurance system and a supplement to the basic pension insurance system of the country. At the microscopic level, it is part of the enterprise human resources strategy under the market system and a kind of enterprise attracting, stabilizing and motivating talents Important means. This article from the perspective of human resources strategy, the positioning of the enterprise annuity, the role and implementation should be noted that the problems are described.