本文以案例为基础,试图全面地分析我国新准则之一的年金基金准则的会计处理流程。通过案例分析,可以更加透彻地了解会计账务处理以及新准则认可并运用公允价值的特点。 This article attempts to comprehensively analyze the accounting process of the annuity fund guidelines, one of our new guidelines, on a case by case basis. Through a case study, you can have a better understanding of the features of accounting and accounting and the recognition and use of fair value under the new standard.