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企业年金基金就是企业补充养老保险,它是在企业参加基本养老保险,并按规定履行缴费义务的基础上。根据现行法规自愿为本企业职工实施的一项补充性养老保险计划,它同基本养老保险和个人储蓄性养老保险共同构成了完整的养老金制度。新颁布的《企业会计准则——企业年金基金》对此作了具体会计规范。企业年金制度指企业及其职工在依法参加基本养老保险的基础上,自愿建立的补充养老保险制度。企业年金所需费用由企业和职工个人共同缴纳。企业年金基金由企业缴费、职工个人缴费和企业年金基金投资运营收益组成,实行完全积累。采用个人账户进行管理,类似于国际财务报告准则第26号养老金计划中的设定提存计划。
Enterprise annuity fund is the supplementary insurance enterprise, it is in the enterprise to participate in the basic old-age insurance, and fulfill the obligation to pay according to the provisions of the basis. Under the current laws and regulations voluntarily for employees of the enterprise to implement a supplementary pension insurance plan, which together with the basic pension insurance and personal savings pension insurance constitute a complete pension system. The newly promulgated “Accounting Standards for Business Enterprises - Enterprise Annuity Fund” made specific accounting norms. The enterprise annuity system refers to the supplementary pension insurance system voluntarily established by enterprises and their staff and workers on the basis of participating in the basic pension insurance according to law. The cost of enterprise annuity is paid jointly by the enterprise and employee. The enterprise annuity fund is composed of enterprise contribution, personal contributions of staff and workers and investment and operating income of the enterprise annuity fund, which is fully accumulated. It is managed using a personal account similar to the defined contribution plan in IFRS 26 Pensions.