美国年金计划的参与者平均只投入工资的7.8％；
The average American scheme member contributes just 7.8% of salary to his pension scheme.
或正在为如何更为有效的运作企业年金计划而犯愁？
Is your company wondering how to make EA plans more attractive to employees and cost-efficient for the company?
我国建立企业年金计划的原因与西方国家有一些不同。
The reason of establishing employer pension plan in our country is different from that in the western countries.
具体表现为，构建个性化账户管理模式，满足企业年金计划成员的个性化要求；
For example, construct personal account management mode, to meet occupational pension members' individual requirements;
完善的企业年金治理结构是防范企业年金风险、保障企业年金计划受益人利益的关键。
Perfect governance structure of occupational pension is the key to preventing risks of pension fund and guaranteeing benefits of beneficiaries.
本文试图通过上述两种企业年金计划的比较研究，探讨适合我国不同类型企业的企业年金计划。
This thesis attempts by the above-mentioned two kinds of enterprise annuity plan comparative, study the suitable enterprise annuity plan to China difference company.
介绍了煤炭企业年金对煤炭企业退休职工的作用，建立企业年金计划应当选择合规模式，规范管理运营。
The paper introduces the effect of enterprise's annuity on the life of the coal enterprise's employee. Enterprise's annuity should have its proper model and standard.
精心设计富有吸引力的企业年金计划并保证其良性运行已成为企业实现人力资源管理战略目标的重要手段。
Well-designed attractive corporate pension plans have become an important means of realizing the strategic objectives of human resources management while enterprise ensures its healthy operation.
这种扩散的失败表面上表现为劳资双方都未能从年金计划中受益，实际上，则是由于生产方式未有相应改变所致。
The failure of the diffusion was apparently caused by the failure of employees and employers to benefit from pension plans, but actually arose from a lack of corresponding change in production mode.
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.
这项储蓄计划只根据《1990年金融法案》及其下设规定提供。
This savings plan is only available under the Finance Act 1990 and any regulations made thereunder.
退休金计划试图建立一个资产池，用来在退休时获得收益，例如以年金的形式。
Schemes try to build up a capital pot, which is used to buy an income in retirement, for example in the form of an annuity.
占市场主导地位的几个年金公司正不遗余力的说服雇主和共同基金公司在雇员的401k(养老金保险计划)计划中加入年金这种产品。
Major annuity sellers have stepped up their efforts to get employers and mutual fund companies to include annuities in workers' 401 (k) plans.
在列表里的这些国家中，巴基斯坦，南非和波兰是典型的工业生产计划运行机制，经常账户赤字达到今年[font=Verdana]GDP[font=宋体]的[font=Verdana]8%[font=宋体]甚至更多——这是泰国在[font=Verdana]1997[font=宋体]年金融危机前的赤字规模。
Among the countries in the table, Pakistan, South Africa and Poland are tipped to run current-account deficits of 8% or more of GDP this year—the size of Thailand’s deficit before its crisis in 1997.
在这位财政大臣的预算中，提出了一个废除任何购买年金以及与年金相关的计划。
In his budget speech, the chancellor outlined a plan to do away with the requirement to buy an annuity and all the arcane rules that accompany it.
企业年金现今已被视为员工福利计划的一部分，成了企业员工的薪酬体系的一个重要构成要素，属于企业人力资源管理的范畴。
Enterprise Annuity has not only been regarded as part of employee benefits plans, one element of the Enterprise Salary System, but also belong to the corporate human resources management.
从全球实践看，建立管理风险补偿机制是保护受益人在计划破产、年金资产流失等情况下的一种有效后备救助方式。
In all of world, building a compensation mechanism of management risk is an effective mechanism of afterwards assistant to protecting beneficiary when project go bankrupt or fund has run off.
企业年金还是一种长期的储蓄计划，在将来特定的日期，如在退休的时候，年金持有人将获得一笔收入。
Annuities also consist of long-term savings plans that promise the payment of a stream of income to annuity holder beginning on a designated future date, such as at retirement.
最后，本文从理论上讨论保险的共同基金兑现价值计划和含最低积累受益的可变年金的定价和对冲策略。
Finally, this paper studies the theoretical price and hedging strategy of the insured mutual fund redemption value program and variable annuity incorporating guaranteed minimum accumulation benefit.
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.
为此，本文将“企业年金单一式计划与集合式计划的比较”作为研究选题。
To this end, this thesis will be "the comparison of one single enterprise annuity plan and union enterprise annuity plan" as topics of study.
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.
目前，我国企业年金主要有单一计划和集合计划两种形式。
At present, China's Enterprise Annuity plan have two forms, a single plan and union plan.
目前，我国企业年金主要有单一计划和集合计划两种形式。
At present, China's Enterprise Annuity plan have two forms, a single plan and union plan.
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