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企业年金在人力资源管理战略中的定位企业年金制度自18世纪末创建以来,在美国等发达国家已有百余年的发展历史.目前已经到了与社会保障制度协调发展的阶段。在实践中.由于政府的介入和雇主社会责任的产生.企业年金计划已经不再是雇主个人的主张.现已成为企业一项重要的员工福利制度和人力资源管理计划。目前发达国家的企业年金正在与外部市场竞争、企业发展战略和职工个人职业生涯设计及老年保障结合起
The Positioning of Enterprise Annuity in Human Resources Management Strategy Since the establishment of enterprise annuity system in the late 18th century, the annuity system has been developed for over 100 years in developed countries such as the United States, and has now reached a stage of coordinated development with the social security system. In practice, due to government involvement and the social responsibility of employers, the enterprise annuity plan is no longer an individual employer’s view, and has become an important enterprise employee benefit system and human resource management plan. At present, the enterprise annuity in developed countries is competing with the external market. The enterprise development strategy is combined with the personal career design of workers and the elderly.