我国在实行养老保险制度改革过程中,日益重视企业年金制度对基本养老保险的重要补充作用。从实际情况来看,我国的企业年金已进入高速增长时期,预计未来3年将以每年1000亿元人民币的速度增长。在这种情况下,如何完善企业年金的会计制度,就成为会计界人士的一大课题。时至今日,企 In the process of reforming the old-age insurance system, China has increasingly paid attention to the important role of the enterprise annuity system in supplementing basic old-age insurance. Judging from the actual situation, China’s enterprise annuity has entered a period of rapid growth and is expected to grow at a rate of 100 billion yuan a year in the next three years. Under such circumstances, how to perfect the accounting system for corporate annuities has become a major issue for the accounting profession. Today, enterprises