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企业年金是植根于英美信托文化下的一种社会保障制度,距今已有200多年的历史。该项制度于19世纪70年代被世界银行向各国政府推广,已被我国政府采纳。我国于1991年首次提出并鼓励企业实施补充养老保险,于2000年更名并试点企业年金制度。自2004年国家劳动和社会保障部、财政部等颁发了《企业年金试行办法》、《企业年金基金管理试行办法》等一系政策法规后,该制度得到了各类企业的积极响应。基于其本质特征及运行体系逐渐被企业所认识,该制度正逐渐成为我国各类企业特别是国有大中型企业吸引、激励、留住人才的一种新型薪酬福利制度,具有宽广的发展前景。
Enterprise annuity is a kind of social security system rooted in the Anglo-American trust culture. It has a history of more than 200 years. The system was promoted by the World Bank to governments in the 1870s and has been adopted by our government. China first proposed and encouraged enterprises to implement supplementary pension insurance in 1991, and renamed and piloted the enterprise annuity system in 2000. Since the State Department of Labor and Social Security and the Ministry of Finance issued a series of policies and regulations such as the Trial Measures for Enterprise Annuities and the Trial Measures for the Management of Enterprise Annuity Funds in 2004, the system has been positively responded to by various enterprises. Due to its inherent characteristics and operating system being gradually recognized by the enterprises, the system is gradually becoming a new type of remuneration and benefits system that various types of enterprises in our country, especially large and medium-sized state-owned enterprises, attract, motivate and retain talents, and has broad prospects for development.