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2004年,《企业年金试行办法》和《企业年金基金管理试行办法》的颁布与实施,确立了我国企业年金的信托化和市场化发展框架。职工也因此在基本养老保险之外多了一份养老保障。企业年金这种企业支持、完全积累和个人账户管理的运营方式与美国私人退休金中的401(k)计划类似。401(k)计划自1981年美国国税局正式批准以来,至2004年,资产总规模达到2.1万亿美元。该计划二十多年来长足发展的根本原因在于引入这项制度参与经营管理可以为企业创造价值。这种价
In 2004, the promulgation and implementation of the “Trial Measures for Enterprise Annuities” and the “Trial Measures for the Management of Enterprise Annuity Funds” established the framework for trust and market-oriented development of enterprise annuities in China. Therefore, workers also have an extra pension beyond the basic old-age insurance. Enterprise Annuity This kind of enterprise support, full accrual, and personal account management operate in a manner similar to 401 (k) in US private pensions. 401 (k) Program Since its formal approval by the IRS in 1981, total assets reached $ 2.1 trillion by 2004. The fundamental reason for the rapid development of the program in more than two decades is that the introduction of this system to participate in business management can create value for the enterprise. This price