我國企業(yè)養老金會(huì )計相關(guān)問(wèn)題的探討

畢業(yè)論文

我國企業(yè)養老金會(huì )計相關(guān)問(wèn)題的探討
 
摘 要：世界人口的老齡化使養老保險這1全球性的課題再次引起了全社會(huì )的廣泛關(guān)注，而企業(yè)養老金會(huì )計問(wèn)題則是這1課題中的重要組成部分。目前西方已形成了1整套較為科學(xué)的養老金會(huì )計體系，經(jīng)過(guò)10幾年的改革探索，我國己初步建立起由基本養老保險、企業(yè)補充養老保險和個(gè)人儲蓄性養老保險3個(gè)層次相結合的養老保險制度，但總體上說(shuō)仍處于探索和發(fā)展的階段，特別是對于企業(yè)的養老金會(huì )計理論與實(shí)務(wù)的研究尚顯滯后。改革現行的養老金制度，構建1個(gè)全新的養老金會(huì )計理論框架，對于解決我國人口日益老齡化問(wèn)題，完善我國企業(yè)會(huì )計準則體系以及適應與國際慣例接軌的需要，都具有1定的理論價(jià)值和現實(shí)意義。本文分析了我國養老金制度的實(shí)際情況，通過(guò)借鑒西方企業(yè)養老金的研究成果，對企業(yè)養老金的會(huì )計問(wèn)題進(jìn)行研究，試圖尋求適合我國國情的企業(yè)養老金制度和會(huì )計處理方法。

關(guān)鍵詞：養老金會(huì )計；養老金制度；確定繳費制；確定受益制

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

【我國企業(yè)養老金會(huì )計相關(guān)問(wèn)題的探討】相關(guān)文章：

對企業(yè)會(huì )計政策相關(guān)問(wèn)題的探討03-18

企業(yè)會(huì )計政策相關(guān)問(wèn)題的探討02-26

稅收籌劃相關(guān)問(wèn)題探討03-20

關(guān)于會(huì )計準則及相關(guān)問(wèn)題的探討03-23

探討企業(yè)下屬對上級信任度的相關(guān)問(wèn)題03-18

探討我國企業(yè)內部控制問(wèn)題及對策12-05

股票期權計劃及相關(guān)問(wèn)題探討03-19

固定資產(chǎn)減值會(huì )計相關(guān)問(wèn)題的探討03-24

我國企業(yè)文化建設存在的問(wèn)題及對策探討03-25