Research On Several Questions Of Enterprise Annuity Fund

Nowadays, we has begun to carry out the enterprise annuity plan actively to improve the life standards of retired workers and alleviate the pressure of the statutory endowment insurance. The enterprise annuity is established voluntaryly by the enterprise and employees after the basic endowment insurance.it is the intergal component of the multal-layer endowment insurance system. Interprise annuity fund is composed of the fund in accordance with the enterprise annuity plan and the investing and operating earnings.Now,our country's enterprise annuity fund's regulatory is not excellent,accounting calculation is also not perfext.So enterprise annuity fund-related issues comes to a research hotspot.In this paper,standardized research methods is used.Firstly it is an introduction of enterprise annuity,the meaning and operating mode of eterprise annuity fund.Then talk about the enterprise annuity fund operational flow and regulatory,including regulatory principles,methods,content and regulatory mode,propose the improving measurements on the analysis of the reality situation of enterprise annuity fund. Lastly make a research on the enterprise annuity fund accounting calculation system, and make suggestions on how to regulate the accounting calculation of enterprise annuity fund,especially the disclosure of accounting information.