第三部分，我国企业年金会计的核算。
对企业年金会计所涉及的保险统计策略，允许使用成本分配法和应计福利法。
Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.
第四部分中国企业年金会计信息披露现状分析，分析中国目前存在的问题和原因。
The forth part analysis of status quo of accounting information disclosure of enterprise annuity in China, analyses the problems and the causes existed in China now.
第六部分在第四、第五部分的基础上，提出了提高中国企业年金会计信息披露质量的对策。
The sixth part advances the Suggestions on the accounting information disclosure of enterprise annuity based on the forth and fifth part.
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。
While constructing the institution, every country combines the occupational pension and accounting problem, and develops an accounting institution system of occupational pension.
上海社保基金案件推进了我国企业年金基金规范管理的进程，但我国并没有完善的企业年金会计制度与之相适应。
The pension peculation case in Shanghai advanced the pace of the pension management, but we haven't suitable accounting system.
本文的核心部分是在企业年金会计理论的指导下，借鉴国外企业年金会计准则的研究成果，探讨设定提存制和设定受益制计划下的企业年金会计处理与报告；
The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience.
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.
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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