| 1. | The enterprise annuity fund will play a more and more important role in the market with further policies support and encouragement
准备参与企业年金市场经营的主体将会有银行、保险公司、基金管理公司、信托公司、证券公司等金融主体。 |
| 2. | Security company , investment fund , assurance annuity fund and other institutional investors have been increasing with the development of capital market
证券公司、投资基金、社保基金及其他机构投资者都随着资本市场的发展而不断壮大。 |
| 3. | Article 14 the financial statements for the enterprise annuity fund include the balance sheets , net assets change statements and annotations
第十五条资产负债表反映企业年金基金在某一特定日期的财务状况，应当按照资产、负债和净资产分类列示。 |
| 4. | Article 2 the term " enterprise annuity fund " refers to fund raised by an enterprise in the light of the enterprise annuity plan and the supplementary endowment insurance fund raised by its operating income of investment
第二条企业年金基金，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。 |
| 5. | Article 1 to standardize the confirmation and measurement of enterprise annuity fund and the presentation of financial statements , these standards are formulated in accordance with the accounting standard for business enterprises - basic standards
第二条企业年金基金，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。 |
| 6. | At the same time , it ’ s important for china to formulate accounting standards to support the development of enterprise annuity . fortunately , ministry of finance announced accounting principle of annuity funds on 15th february this year , which would benefit the management of annuity
财政部于2006年2月15日正式发布了《企业会计准则第10号? ?年金基金》 ,该准则作为企业年金基础规范之一将对年金的发展起到监督与规范作用。 |
| 7. | From the above analysis , we point out the key problems in the development of china ' s occupational pension ( 1 ) the obscure policy for developing the occupational pension ( 2 ) backward laws and rules ( 3 ) lack of preference policy and stimulation mechanism ( 3 ) irregular management ( 4 ) the narrow investment channel of annuity funds and its low efficiency chapter 3 presents the development of the occupational pension in the abroad and its enlightenment on china ' s practice
对于影响我国企业年金发展的障碍和我国企业年金发展中存在的问题，笔者认为当前主要有以下几方面问题：国家有关企业年金发展的政策不清晰；有关企业年金发展的法律法规建设滞后；缺少激励机制和政策优惠；企业年金管理方面很不规范；企业年金基金投资渠道不畅、运营效率低下等。第三章介绍的是国外企业年金的发展及对我国的启示。 |
| 8. | Even the worse , some social groups have to choose to quit the system of institution . endowment assurance system is an important part of social security , but there also exists a obviously series of crisis such as the contradiction between chasing uniform fair or equality and the confine of diversities identity , the conflict between seeking universal cover and dualistic division of the city and country and the shortage of annuity fund
伴随转型过程形成、发展起来的非正规就业群体,存在着严重缺乏社会保障、整体“游离”于制度保障体系边缘、养老保险参保率低甚至屡屡退保等日益凸现的问题,对此,无论是学术界还是决策层都应该对其予以足够重视和关注。 |
