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目前,注册会计师在企业年报审计过程中遇到的企业年金的审计问题越来越多,原因是我国的企业年金已进入高速增长时期,截至2011年底,我国企业年金规模据不完全统计已达到4000亿元左右,且每年以更快的速度增长。企业年金对我国社会保障的影响越来越大,对资本市场的影响也将日益显现。为更好地理解和把握企业年金的会计处理和核算问题,本文将就企业年金的有关问题进行探讨。
At present, the CPA auditing enterprise annuity encountered in the audit of the annual report more and more problems, because our annuity has entered a period of rapid growth, as of the end of 2011, China’s annuity size according to incomplete statistics has reached 4000 Billion yuan, and every year to grow faster. The impact of enterprise annuity on China’s social security is getting bigger and bigger, and the impact on the capital market will also become increasingly apparent. In order to better understand and grasp the accounting treatment and accounting of enterprise annuity, this article will discuss the related issues of enterprise annuity.