论文部分内容阅读
针对“老人”的企业年金方案设计“老人”是指在企业年金方案生效前已退休的人员。从理论上讲,离退休人员和内退人员不应该纳入企业年金计划,但是,实行基本养老保险制度后这部分人员的养老金待遇出现了较大的落差,在国家尚未明确责任的前提下,为了维护社会和企业的稳定,这部分“待遇差”势必由企业通过补充保险制度进行补偿。
Enterprise Annuity Plan for “Elderly People” “Elderly People” means those who have retired prior to the effective date of the enterprise annuity plan. In theory, retirees and retired staff should not be included in the enterprise annuity plan. However, there is a big gap in the pension treatment for these employees after the basic old-age insurance system is implemented. Under the condition that the state has not clearly defined the responsibility, Maintaining social and business stability, this part of the “poor treatment ” is bound to be compensated by the enterprise through the supplementary insurance system.