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问题	企业年金从哪年开始的
释义	律师分析: 企业年金在中国产生于20世纪80年代末90年代初，从1993年开始实施的。【法律依据】: 《企业年金办法》第三条企业年金所需费用由企业和职工个人共同缴纳。企业年金基金实行完全积累，为每个参加企业年金的职工建立个人账户，按照国家有关规定投资运营。企业年金基金投资运营收益并入企业年金基金。第四条企业年金有关税收和财务管理，按照国家有关规定执行。
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