企业年金作为我国多支柱养老保障体系的第二支柱,尚处于起步阶段,发展不足。而在美国、加拿大等发达国家,巨额的企业年金已成为推动资本市场发展,提升企业竞争能力的动力之一。在加拿大这样一个高福利国家,养老金没有成为企业包袱,反而为企业创造了不小的利润,规范成熟的企业年金制度功不可没。作为全球养老保障体系较为完善的七个国家之一,加拿大对企业年金从建立到管理、运行、监督都有一系列健全的机制,并佐以有效的政策法规。本文将从会计处理的 As the second pillar of China’s multi-pillar pension system, enterprise annuity is still in its infancy and underdeveloped. In developed countries such as the United States and Canada, the huge amount of enterprise annuity has become one of the driving forces behind the development of the capital market and the enhancement of the competitiveness of enterprises. In a high-welfare country such as Canada, pensions have not become the burden of enterprises, but have created not a small profit for enterprises and regulated the mature enterprise annuity system. As one of the seven countries with a perfect pension insurance system in the world, Canada has a series of sound mechanisms for establishing, managing and supervising enterprise annuities, supplemented by effective policies and regulations. This article will be dealt with from accounting