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随着国家政策的不断进步和完善,我国企业年金制度也随之逐渐健全,现阶段,其不仅已广泛应用于各企业中,还成为我国养老保险制度中的一个关键部分。对于我国企业而言,应从自身实际经营状况出发,通过相应年金计划的制定,筹集资金以形成企业年金的基本资金。就某种程度而言,企业年金制度会对企业财务管理及财务会计产生直接、重要的影响。以下是笔者就企业年金制度对财务管理、会计所产生影响的简述。
With the continuous improvement and perfection of national policies, the enterprise annuity system in our country has gradually become more and more perfect. At the present stage, it has not only been widely used in various enterprises, but also become a key part in China’s pension insurance system. For our country’s enterprises, we should proceed from our actual business conditions and raise funds to form the basic fund of enterprise annuities through formulating the corresponding annuity plan. To some extent, the enterprise annuity system will have a direct and important impact on the enterprise’s financial management and financial accounting. The following is the author of the enterprise annuity system on financial management, accounting, a brief description.