基本年金

年金制度具体设置上，应选择建立全社会统一的基本年金制度，并辅以公务员职业年金。

Specific settings on the pension system should be selected to establish the basic unity of society as the whole pension system , supplemented by the Civil Service Occupational Pension .

随后解释了太平养老保险公司的基本背景以及企业年金业务领域进行了概述。

Then explains the basic Taiping Pension Insurance Company annuity business background and an overview of the field .

主要阐述了企业年金的概念、建立企业年金的基本条件、企业年金计划的参与主体、筹集方式、管理模式及运作模式。

The emphasis is placed on the concept of enterprise annuity , the basic conditions of establishing enterprise annuity , and the meaning of developing enterprise annuity in China .

第三部分企业年金会计信息披露的基本理论，阐述了企业年金会计的基本内容和企业年金会计信息披露的基本理论。

The third part the basic theories of accounting information disclosure of enterprise annuity , elaborates the basic theories enterprise annuity accounting and its disclosure .