我国养老保险的第二大支柱就是企业年金,是对基本养老保险的有力补充,有利于企业员工队伍的稳定,也是社会养老保险制度完善的重要举措。企业年金的会计核算也越来越受到关注,其会计信息的要求也越来越高。本文在简要介绍企业年金会计核算的基础上,分别以企业和企业年金基金为会计主体分析了各个阶段企业年金基金的会计核算,并提出了加强规范我国企业年金会计核算的建议。 The second pillar of China’s pension insurance is the enterprise annuity, which is a powerful complement to the basic pension insurance and is conducive to the stability of the workforce of the enterprise. It is also an important measure for perfecting the social pension insurance system. Accounting for enterprise annuity is also getting more and more attention, and its accounting information requirements are also getting higher and higher. Based on the brief introduction of the enterprise annuity accounting, this paper analyzes the accounting of the enterprise annuity fund in all stages based on the enterprise and annuity fund as the accounting subject, and puts forward some suggestions to strengthen the regulation of the annuity accounting in our country.