养老金是指企业支付给离退休人员用于保障日后生活的货币额,其本质是劳动力价值的一部分。根据“劳动报酬观”,养老金是劳动者一生劳动报酬分期支付中的延期支付部分,而工资则是即期支付部分,因此,养老金实际上是“递延工资”。随着社会保障体制改革的不断深入,我国正在建立和 Pensions refer to the amount of money that an enterprise pays retirees to secure their future life, essentially as part of the value of the workforce. According to the “remuneration concept”, pensions are part of the deferred payment of laborers’ remuneration for a lifetime, while wages are part of the immediate payment. As a result, pensions are actually deferred wages. With the continuous deepening of the reform of the social security system, our country is establishing and