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补充养老保险又称企业年金,是企业自主为本企业职工建立的一种养老保险,企业年金作为企业对职工的一项福利保障,补充了社会基本养老保险保障水平的不足,成为资本市场的重要参与者,对稳定企业人才队伍、推动经济发展和完善社会保障具有重要作用。本文针对我国企业年金制度建设对养老保险体系建设的重要性,指出我国建立和发展企业年金具有巨大的现实需求和发展前景。
Supplementary pension insurance, also known as enterprise annuity, is an endowment insurance established by enterprises based on their own initiative. Enterprise annuity, as a welfare guarantee for employees, supplements the insufficiency of social basic endowment insurance and becomes an important capital market Participants have an important role in stabilizing the talent pool in enterprises, promoting economic development and improving social security. This article aims at the importance of building the enterprise annuity system in our country on the construction of the pension insurance system and points out that our country has a huge realistic demand and development prospects to establish and develop enterprise annuity.