企业年金是企业及其职工在依法参加基本养老保险的基础上,在国家政策的指导下,根据自身经济实力和经济状况建立的、旨在为本企业职工提供一定程度退休收入保障的补充性养老金制度。企业年金作为企业为员工提供的用于养老的福利保障计划,是在人口老龄化加剧、国家基本养老保险负担过重的环境下产生的,并成为 Enterprise annuity is the supplementary retirement benefit of enterprises and their staff and workers under the guidance of state policies and according to their own economic strength and economic conditions on the basis of their participation in basic endowment insurance in accordance with the law. Gold system. Enterprise annuity as a business for the employees to provide for the welfare of old-age security plan, in an aging population, the country’s basic endowment insurance overburdened environment, and become