缴费确定型计划(Defined Contribution Plan,DC计划)是指由雇主和员工按期依照一定比例缴纳保险费至员工个人账户,员工的退休金水平取决于资金积累范围及其投资收益情况,退休金...
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基金经理尼尔•雷科德(Neil Record)提出，缴费确定型计划获益者的支付安排是明晰的，它由基本工资与雇主缴费数额构成；
Neil Record, a fund manager, argues that the pay deal offered to a DC plan member is clear; it consists of basic salary and the employer’s contribution to the plan.
由于我国实行缴费确定型模式企业年金计划，同时考虑到我国应加强对企业年金基金安全性的重视，因此本文主要对积累、发放阶段的基金会计问题进行研究。
The pension plan in our country is DC style, and I think we should pay much attention to the security of the pension fund, so I mainly research the accounting of second stage.
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