第十八条净资产类项目列示企业年金基金净值。
Article 18 the items of the net assets shall present the net value of the enterprise annuity fund.
劳动保障部负责企业年金基金管理机构资格认定。
The Ministry of Labor and Social Security shall be responsible for the qualification accreditation of enterprise annuity fund management institutions.
第三章探讨了企业年金基金管理模式的选择问题。
Instead, employer pension fund can design an option-like contract by arranging the contract properly and pricing it by an especial formula.
要求企业年金基金管理机构以折扣、折让等形式变相少付管理费用；
Requesting an enterprise annuity fund management institution to provide discounts or deductions so as to pay less management fees in a disguised form;
第十二条企业年金基金的净资产，是指企业年金基金的资产减去负债后的余额。
Article 12 the net assets of the enterprise annuity fund refers to the balance of the assets of the enterprise annuity fund minus liabilities.
第四条企业年金基金应当分别资产、负债、收入、费用和净资产进行确认和计量。
Article 4 the enterprise annuity fund shall be confirmed and measured respectively on the basis of assets, liabilities, incomes, expenses and net assets.
最后，探讨我国企业年金基金监管主体责任所存在问题以及产生这些问题的原因。
Finally, investigate and study the occupational pension fund, the main responsibility for monitoring the problems and causes of these problems.
近几年来，我国企业年金挪用案件的曝光，揭示了我国企业年金基金管理上的弊端。
However, the disclosure of the pension peculation case revealed the abuse of the pension management in recent years.
企业年金基金可直接进行债券交易和结算，也可通过结算代理人进行债券交易和结算。
An enterprise annuity fund may conduct bond transactions and settlement either by itself or by entrusting a settlement agent.
企业年金信托是以信托法为基础，以当事人的权利义务为核心来构建企业年金基金运作的框架。
On base of the trust law, it constructs a frame of the enterprise annuity fund operation mainly with the rights and obligations of those involved.
第二章，作者着重在企业年金基金治理结构的环境下分析受托人，为受托人规制的架构建立基础。
The first chapter analyses the basic content of enterprise annuity system, which includes the quality, the characteristic, the function and the content of enterprise annuity plan.
这对于中国制定旨在保护企业年金基金的安全性、稳定性以及收益性的政策，具有一定的参考价值。
It can be referred to by Chinese government to make policies for protecting the security, stability and rent ability of corporation pension funds.
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.
完善的企业年金基金治理结构和健全的企业年金基金治理机制是防范企业年金基金风险和保障计划受益人利益的关键。
Perfect governance structure and mechanism of occupational pension are the keys to prevent risks of pension fund and guarantee benefits of beneficiaries.
研究企业年金管理过程中的行为控制问题，目标在于提高企业年金基金管理的效率，保护计划受益人权利最大化目标的实现。
In order to promote the management efficiency and protect of the beneficiary right, it is necessary to research the behavior model of enterprise annuity process.
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.
企业总括账户反响企业满堂年金基金权益余额和相干的进出举动。
All in all accounts to reflect their overall corporate annuity fund balances and related interest income and expenditure activities.
企业总括账户反响企业满堂年金基金权益余额和相干的进出举动。
All in all accounts to reflect their overall corporate annuity fund balances and related interest income and expenditure activities.
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