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一、企业年金概念及企业年金准则适用范围(一)企业年金基金的概念。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。企业年金基金是根据国家有关法律、法规和企业年金计划筹集的,及其投资运营收益形成的、用于支付企业退休职工养老待遇的企业补充养老保险基金。
First, the concept of enterprise annuity and enterprise annuity guidelines Scope (A) of the concept of annuity fund. 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 enterprise annuity fund is an enterprise supplementary pension insurance fund which is formed according to the relevant laws and regulations of the state and the enterprise annuity plan and which is formed from the proceeds of investment and operation and used to pay for the pension of the retired employees of the enterprise.