建筑施工企业年金计划问题研究

STUDY ON PLAN OF ENTERPRISE'S ANNUAL PENSION PAID BY CONSTRUCTION ENTERPRISE

本文根据我国政府提出的建立多层次保障体系的要求 ,阐述了企业补充养老保险 ,即“企业年金”在企业发展的作用。合理确定企业年金方案和企业年金的制定和实施办法以及对企业年金的展望。指出了企业年金是社会养老保险三大支柱中极为重要的组成部分 ,它将是很多职工退休后保障晚年生活品质的最主要的收入来源。

This paper gives an introduction to the effects on the development of enterprisc by the supplementary old-age pension paid by enterprise,namely enterprise annual pension,required by setting up the multiple-level insurance system put forward by Chinese governmet,describes how to make the plan of enterprise's annul is a very important part of three social lod-age insurance system and is the dominant income for lots of retired workers.