中国企业年金信息披露现状及对策研究

Research on Information Disclosure Situation and Policy of Enterprise Annuity in China

以提供企业年金的雇主企业和受托人为信息披露的关键主体,以上市公司数据和公开网站为信息来源,利用统计方法分析中国企业年金信息披露现状及其存在的问题;并以美国、英国和国际会计准则为借鉴,探讨中国企业年金信息披露制度建立和完善的对策。

This paper discusses the present situation and existing problems of annuity information disclosure in China＇ s enterprises with statistical methodology, and the information source from listed companies and their open web sites. It emphasizes the basic function of information disclosure, analyzes the international accounting criteria in the United States, Great Britain, and some other countries to explore policies towards better institution of Chinese annuity information disclosure.