While constructing the institution, every country combines the occupational pension and accounting problem, and develops an accounting institution system of occupational pension.

在制度建设的同时，各国也把企业年金与会计问题结合起来，形成了一套企业年金会计制度体系。

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The essential measures to rectify the deviation include perfecting the property right policy, making the enterprise culture healthier, and consummating effective occupational pension system.

根本的矫正措施应当是完善产权制度，健全企业文化，并且对企业年金进行有效的制度安排。

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"He has destroyed the finest occupational pension system in Europe and turned it into the worst, " said Mr Benson.

BBC: Thousands of people across the UK have lost their pensions