企业年金管理是新兴的人力资源管理内容。近年来,国家多次出台政策,鼓励有条件的企业建立企业年金,而由于不少企业不了解企业年金政策,不熟悉企业年金管理业务,影响了企业年金计划在企业内部的建立和开展。笔者通过回顾企业年金的发展背景,结合近年在大型集团公司年金管理业务上的探索,总结了如何做好集团公司企业年金管理。一、企业年金的发展背景企业年金计划发源于1875年,美国运通公司首先建立了年金计划,此后企业年金在西方国家得到了快速发展,成为基本养老 Enterprise annuity management is an emerging human resources management content. In recent years, the state has repeatedly promulgated policies to encourage qualified enterprises to set up enterprise annuities. However, many enterprises are not familiar with the enterprise annuity policies and are not familiar with the enterprise annuity management business, thus affecting the establishment and development of the enterprise annuity plan within the enterprise. By reviewing the background of the development of enterprise annuity and combining with the exploration of the annuity management business of large group companies in recent years, the author summarizes how to do a good job in enterprise annuity management of group companies. First, the background of the development of enterprise annuity Enterprise annuity plan originated in 1875, the American Express Company first established an annuity plan, since then the enterprise annuity in Western countries has been rapid development and become the basic pension