企业年金基金，是指根据依法制定的企业年金计划筹集的资金及其投资运营收益形成的企业补充养老保险基金。
第10 号--企业年金基金 (Enterprise annuity fund)，生物资产。营业外收入：新会计准则增加了原记入&ldquo，第37 号--金融工具列报 (Presentation of financial instruments)？
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企业年金基金管理 Journal of Xiamen Radio-Television University ; enterprise annuity fund management
企业年金基金会计准则 enterprise annuity fund accounting standards
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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.
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