企业年金方案设计的思考

On Designing the Corporate Annuity Program

企业年金方案设计是建立企业年金制度最重要的工作之一。企业年金方案设计不仅会影响到企业年金方案的合法性、企业战略目标的实现、企业年金管理的效率和效益,而且会影响企业经济效益和职工的福利。认真研究企业年金方案设计原则、目标、内容等是企业薪酬管理人员刻不容缓的责任。

Corporate annuity planning is one of the most important steps in building enterprise pension system.The planning will decide the legitimacy of the pension program,impact the fulfillment of strategic goal as well as the efficiency and benefit of pension management,furthermore affecting corporate economic benefits and workers＇ welfare.It is the responsibility sparing no delay for the payment managers to study the design principles,goals,contents and cautions of corporate annuity program which is the very topic of this essay.