摘要我国社会zhuyi建设欣欣向荣，处于重要发展机遇期，目前已跃居世界第二大经济体，人均收入逐年攀升，人民生活水平不断得到改善。但是伴随着国家计划生育的控制，人口老龄化问题不断凸显，目前“四二一”家庭比较普遍，社会养老压力巨大，急需建立一套高效、科学符合我国国情的养老体系和社会保障体系，以前的单一养老保险体系已经难以适应新的时代要求，需要进行改造设计。由政府牵头，社会力量参与的企业年金基金制度的改革正如火如荼进行，这是一个重大举措，也是为了适应中国特色社会zhuyi发展需要和经济建设要求。近年来伴随着我国企业年金制度的不断发展，与其相关的的企业年金处理问题也越来越引发人们的关注。本文以企业年金基金制度，尤其是会计处理问题进行了深入的研究。86232

本文针对企业年金制度研究，以会计基础理论作为铺垫和开篇，使大家对企业年金有更全面深刻的了解；然后探讨了企业年在金筹集和运营两个不同阶段的会计处理重要模块现在的发展近况；然后针对我国目前的企业年金制度和发展进行详细介绍，包括会计处理中所面临的一系列问题，针对这些问题从个角度出发提供相对应的完善措施；文章最后提出创新点——企业年金会计处理制度的国际比较，以此作为基础对我国的年金会计处理进行提供相关经验学习，研究国内发展体系终于到的一系列难题。

毕业论文关键词：企业年金；会计处理;相关措施

research on enterprise annuity accounting

Abstract With the rapid development of market economy in our country, the increasing of people's living standard, people's average life expectancy has been extended, population aging problem is more and more serious in our country, the original single mode of primary endowment insurance is facing more and more severe challenges。 In order to adapt to the development of the socialist market economy, the Chinese government will intensify the reform of the enterprise annuity system, to make the multiple level endowment insurance system in our country to be more perfect, the enterprise annuity as the important supplement of basic endowment insurance plays a more and more important role。 However, with the development of the enterprise annuity, some new problems are constantly emerging, it will continuously promote the development of enterprise pension accounting。 

This thesis chose the enterprise annuity accounting as the research direction, based on the basic theory of enterprise pension accounting, through to our country in recent years, the description of the enterprise annuity development process and application status, discusses enterprise annuity connotation, basic features, operation mode, and points out that the current proposed nowadays enterprise annuity accounting problems and relevant improvement measures。 

Keywords：Enterprise annuity; enterprise annuity accounting; problems; related measures 

目  录

0引言 1

1企业年金会计的基本理论 1

   1。1企业年金会计的理论基础 4

2我国年金会计的处理现状 6

2。1我国企业年金会计的现状 6

2。2企业年金的会计处理方式 7

2。2。1企业年金筹集阶段的会计处理 7

2。2。2企业年金运行阶段的会计处理 8

3我国企业年金会计出现的问题