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企业年金基金应当作为独立的会计主体进行会计核算和列报,不仅包括企业交费之后要进行核算的会计主体,还包括年金筹集阶段和交费环节需要核算的会计主体。企业年金基金核算时要区分委托人和账户管理人分别进行。年金基金运营环节的会计核算需要得到规范。
The enterprise annuity fund should be regarded as an independent accounting entity to carry out accounting and presentation. It includes not only the accounting entity to be accounted after the payment, but also the accounting entity that needs to be accounted for in the annuity raising phase and the payment link. Enterprise annuity fund accounting to distinguish between the principal and account manager separately. The accounting of annuity fund operations needs to be regulated.