关于企业年金及其会计核算问题的探讨

Enterprise Pension and the Accounting Problems Concerned

随着我国养老保险制度的改革,我国在基本养老保险的基础上逐渐建立补充养老保险(企业年金)制度,由于我国企业年金制度还处于摸索阶段,所以存在很多问题,建立我国的企业年金制度和如何规范我国的年金会计核算制度,势在必行。

With the reform of Chinese pension system, the government has set up enterprise pension system based on pension insurance system.However, there exist many problems in it. This paper aims to perfect this system and regulate its accounting in Chinese enterprises.