受托责任观下的企业年金基金会计模式

本文对中国企业年金信托型治理结构中的代理问题和受托责任进行了分析，认为加强信息披露有助于改善企业年金基金治理。新颁布的企业年金基金准则，旨在规范企业年全基金向利益相关方披露财务状况、受托运营业绩和受托责任履行情况等方面的信息。然而，企业和企业年金基金这两个不同的会计主体在确认、计量和列报等方面存在诸多差异。本文从财务报告目标、会计要素的确认和计量、财务报表、应付受益人待遇、会计与报告主体、会计确认基础六个角度对比进行分析评价，并提出相关的建议。

Corporate superannuation fund accounting model on accountability perspective

This paper analyzes on the agency problems and accountability under trust governance framework of corporate superannuation fund, and finds that it is helpful for corporate superannuation fund to improve governance. Newly published Accounting Standards on Corporate Superannuation Fund requires that it should disclose information on financial conditions, operating performance and fiduciary forcing for interested parties. However, as for recognition, measurement, and display, exists difference between corporate and corporate superannuation fund. This paper analyzes, assesses and gives related suggestion from six aspects： objective of financial report, recognition and measurement of elements, financial statements, accrued benefit, accounting and report entity, and accounting basis.