与现收现付模式相比，基金积累模式能带来一个更高的储蓄水平。
Compared with cash receipts and cash payments, fund accumulation will bring forward a high savings level.
养老金大额筹资模式从传统的现收现付模式转向基金积累制或部分积累制。
The funding pattern turns from the traditional pay-as-you-go pattern to the funded or partly funded pattern.
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.
笔者还对新出台文件所规定的税收政策，我国目前实际操作的税收办法，以及TEE和EET税收模式进行年金基金积累额的测算和对比分析。
The author also does some comparison and research on the new tax policy, the current practice of taxation, the TEE tax mode and the EET tax mode.
笔者还对新出台文件所规定的税收政策，我国目前实际操作的税收办法，以及TEE和EET税收模式进行年金基金积累额的测算和对比分析。
The author also does some comparison and research on the new tax policy, the current practice of taxation, the TEE tax mode and the EET tax mode.
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