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企业年金基金是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。企业年金基金作为一种信托财产,独立于委托人、受托人、账户管理人、托管人投资管理人等的固有资产及其他财产,作为独立的会计立体进行确认。因此,对企业年金基金的财务处理就显得十分重要,本文从财会角度分析企业年金基金的财务处理应注意的问题,以供业界参考。
An enterprise annuity fund refers to an enterprise supplementary pension fund formed according to the funds raised from the enterprise annuity plan formulated in accordance with the law and the proceeds from its investment and operation. The enterprise annuity fund, as a type of trust property, is recognized as an independent accounting entity independently of the inherent assets and other property of the principal, trustee, account manager, trustee investment manager and others. Therefore, the financial management of the enterprise annuity fund is very important, this article from the financial point of view of the corporate annuity fund should pay attention to the financial issues for reference.