Enterprise annuity is an important content of the construction of multi-level endowment insurance system, an important supplement to the national basic endowment insurance, and the ' second pillar ' of China 's improving urban employee endowment insurance system. Starting from the disclosure of enterprise annuity accounting information, this paper combs the development status of enterprise annuity accounting information disclosure system, analyzes the development process of foreign enterprise

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... nuity information disclosure system, and finds that there are some problems in the process of perfecting China 's enterprise annuity information disclosure system, such as imperfect relevant laws, single disclosure content, lack of disclosure platform and imperfect supervision system.