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企业年金,又称企业补充养老保险,是企业为员工提供的用于养老的福利保障计划,费用的全部或大部分由雇主承担。 在发达国家相比我国的企业年金制度发展比较迟缓,截至2001年8月,国内参加企业年金的职工560万人,仅占基本养老保险参保职工的2％,积累资金192亿元。 企业年金是在人口老龄化加剧、国
Enterprise annuity, also known as supplementary business endowment insurance, is a welfare insurance plan used by enterprises to provide retirees’ benefits. All or most of the expenses are borne by the employer. In developed countries, the system of enterprise annuity compared with China has been relatively sluggish. As of August 2001, 5.6 million domestic employees participated in enterprise annuities, accounting for only 2% of the employees covered by basic old-age insurance and accumulating funds of 19.2 billion yuan. Enterprise annuity is an aging population in the country, the country