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我国企业养老金会计相关问题的探讨
毕业论文
我国企业养老金会计相关问题的探讨
摘 要：世界人口的老龄化使养老保险这1全球性的课题再次引起了全社会的广泛关注，而企业养老金会计问题则是这1课题中的重要组成部分。目前西方已形成了1整套较为科学的养老金会计体系，经过10几年的改革探索，我国己初步建立起由基本养老保险、企业补充养老保险和个人储蓄性养老保险3个层次相结合的养老保险制度，但总体上说仍处于探索和发展的阶段，特别是对于企业的养老金会计理论与实务的研究尚显滞后。改革现行的养老金制度，构建1个全新的养老金会计理论框架，对于解决我国人口日益老龄化问题，完善我国企业会计准则体系以及适应与国际惯例接轨的需要，都具有1定的理论价值和现实意义。本文分析了我国养老金制度的实际情况，通过借鉴西方企业养老金的研究成果，对企业养老金的会计问题进行研究，试图寻求适合我国国情的企业养老金制度和会计处理方法。
关键词：养老金会计；养老金制度；确定缴费制；确定受益制
Discussion of the Connected Pension Accounting in Our Country’s Enterprises
Abstract: The world population’s aging problem makes old-age pension attract the world’s attention again, and accounting of old-age pension in enterprises becomes one important component of the subject. Nowadays, a set of more scientific system of accounting of the old age pension has been formed in western countries. Through over ten years’ reform and exploration, China has initially set up the system of old-age pension, consisting of basic old-age pension, complementary old-age pension in enterprises and personal saving old-age pension, which, however, is at the stage of exploration and development, especially for enterprises’ theory of old- age pension and the delayed practical research. It has the theoretical value and contemporary meaning to reform available old-age pension, and to compose a new theoretical frame of the accounting of old-age pension, which is necessary for solving the increasing population aging problem in our country, perfecting the principle system of Chinese enterprises’ accounting and getting accustomed to international routine. This essay analyzes the actual situation of the system of our country’s old-age pension, researches into the accounting of enterprises’ old-age pension by using the researching achievements of enterprises’ old age pension in western countries, in order to search for the system of enterprises’ old-age pension and accounting methods suitable for the situation in China.
Key words: Pension accounting; Pension system; the defined-contribution system; the defined-benefit system
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