摘要
企业年金制度是企业自愿采用的旨在为本企业职工提供退休生活保障的一种制度,同时它对企业人才也具有激励作用。本文从企业年金计划中的缴费、既得收益权、年金基金的转移及领取等环节说明企业年金制度会对人才流动产生双重影响,从而指出政府对企业年金制度进行指导的必要性。
Employer’s pension is a security system which is provided to the retiree by the enterprise.It also plays the role of incentive to talent at the same time.The paper analyzes from the contribution,vesting,fund tranferring,payment to explain enterprise pension has double effects on talent mobility,and thus point out the necessity of the government guide for the enterprise pension principle.
出处
《创新》
2008年第4期87-89,共3页
Innovation
关键词
企业年金
人才流动
政府指导
enterprise pension
talent mobility
government guide
