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中文摘要：
企业年会是我国正在建立的劳动者养老保障体系中的重要支柱之一。目前我国政府机构、社会保障经办机构或商业保险公司提供的服务出现了一些偏差，原因在于在建构和发展我国企业年金制度过程中出现了若干认识上的误区。文章旨在进一步探讨误区的形成、内容以及如何进一步明确对企业年金的认识。
英文摘要：
Corporation Annual Pension is one of the important supports in the labour＇s pension security system currently constructing in China. The reason why some mistakes exist in the services provided by our government departments, social security operating institutes or insurance companies is that some mistakes exist in understanding the process of constructing and developing the corporation annual pension system. This article focuses on the further discussion on the formation and content of these mistakes as well as the specific understanding on corporation annual pension.
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