Three aspects are very important to treat enterprise pension, they are actuarial evaluation of enterprise pension, accounting treatment of enterprise pension for truster, accounting treatment of enterprise pension for trustee.
企业年金的精算估计、委托人对企业年金的核算和受托人对企业年金基金的核算直接关系到企业年金核算的正确与否，三者缺一不可。
参考来源 - 企业年金会计研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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