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企业年金是我国多层次养老保险体系的重要组成部分。它是由企业及其职工在依法参加基本养老保险的基础上,自愿为职工建立的一种提高职工退休生活保障水平为目的的补充性养老保险制度,属于企业内部的福利计划。它
Enterprise annuity is an important part of China’s multi-level pension insurance system. It is a supplementary pension insurance system that is voluntarily set up for staff and workers to raise the level of workers’ retirement protection by enterprises and their staff and workers participating in the basic old-age insurance in accordance with the law and belongs to the welfare plan within the enterprise. it