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补充养老保险(年金)是我国的养老保险制度的一个重要组成部分,是介于基本养老保险和个人养老保险之间的一种保险形式,是企业及其职工在依法参加基本养老保险的基础上,自愿建立的保险制度。企业年金允许进入资本市场,他的主要业务就是进行投资,对投资的核算是企业年金基金会计核算的核心。
Supplementary pension insurance (annuity) is an important part of the pension insurance system in our country. It is an insurance form between the basic old-age insurance and the personal old-age insurance. It is the basis for the enterprise and its employees to participate in the basic old-age insurance according to law , A voluntary insurance system. Enterprise annuity allowed to enter the capital market, his main business is to invest, the accounting of investment is the core of the enterprise annuity fund accounting.