一、企业年金概述企业年金是指在政府强制实施的公共养老金或国家养老金制度之外,企业及其职工在国家政策的指导下,在依法参加基本养老保险的基础上,根据自身经济实力自愿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。 First, an overview of corporate annuity annuity refers to the government mandatory public pension or the state pension system, enterprises and their workers under the guidance of national policies, in accordance with the law to participate in the basic pension insurance, based on their economic strength The voluntary pension system, which is voluntarily established to provide a certain degree of retirement income protection for its employees.