一、企业年金的会计核算原则———权责发生制与收付实现制由于企业年金是养老金的主要组成部分之一,因而其会计核算也包含在养老金会计核算之中。关于养老金的性质主要有以下两种观点:一是社会福利观。这种观点认为,职工在职时取得工资收入体现的是按劳分配的原则,在退休后领 I. Accounting Principles of Corporate Annuities—Accountability and Accountability Realization and Payment System Since corporate annuities are one of the major components of pensions, their accounting is also included in pension accounting. There are two main points about the nature of pensions: First, the concept of social welfare. This view holds that when employees obtain wage income when they are employed, they reflect the principle of distribution according to work, and receive