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企业年金,是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,是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。本文旨在通过对上述概念以及实施情况的简单介绍,用以讨论现时执行企业年金计划的上市公司,尤其对多地上市同时适用于国际会计准则和国际财务报告准则的中央企业,其“中人补偿”计划可能对企业财务报表和财务状况产生的影响。
Enterprise annuity 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. An enterprise annuity fund refers to an enterprise supplementary pension fund formed according to the funds raised through the enterprise annuity plan formulated in accordance with the law and the proceeds from its investment and operation. The purpose of this paper is to introduce the above concepts and the implementation of a simple introduction to discuss the current implementation of the enterprise annuity plan of listed companies, especially for multi-listing of both applicable to the International Accounting Standards and International Financial Reporting Standards, the central enterprise, Compensation "The impact the plan may have on the company’s financial statements and financial position.