财政部下发的《企业会计准则——企业年金(征求意见稿)》(以下简称《征求意见稿》),首次对我国企业年金会计处理以及列报作了规定。但是笔者认为,《征求意见稿》尚未明确受托人、托管人、账户管理人和投资管理人对企业年金相关信息披露的责 The Accounting Standards for Business Enterprises - Enterprise Annuities (Draft for Comment) issued by the Ministry of Finance (hereinafter referred to as the “Exposure Draft”) stipulates for the first time the accounting treatment and presentation of the enterprise annuities in our country. However, in my opinion, it is not clear from the Draft for Soliciting Opinions that the trustee, custodian, account manager and investment manager are responsible for the disclosure of information about the enterprise annuity