企业年金保险是指企业及其雇员在依法参加基本养老保险的基础上，依据国家政策和本企业经济状况建立的、旨在提高雇员退休后生活水平、对国家基本养老保险进行重要补充的一种养老保险形式。
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.
并提出了一些自己的在保险公司开拓企业年金业务方面的建议。
And proposed some own develops the enterprise annuity service aspect in the insurance company the suggestion.
首先介绍了企业年金的产品特点，然后对年金市场所要求的流程及销售资格作了介绍，最后介绍了在众多拥有企业年金销售资格的企业中，保险背景的年金公司的优势有哪些。
First, we introduce the product, and then is its flow and sell competency asked by market, finally, we should find the advantage of annuity company among many firm who have sell competency.
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