企业养老金会计问题应用研究.docVIP

企业养老金会计问题研究 【摘 要】由于人口老龄化问题的严重化，经过不断的改革和创新，我国形成了目前多层次的养老保障体系。然而，目前我国以企业为主体的养老金会计在理论研究和实务操作方面都存在缺陷，主要体现在：不应将基本养老保险费用和补充养老保险费用合并进行会计处理；基本养老保险费用不应该采取既定缴费计划的会计核算方法；补充养老保险费用的披露要求未作规定。因此，有必要在借鉴国外成熟的养老金会计核算经验之上，结合我国的实际情况，对我国的企业养老金会计提出改进建议。 目前，我国缺乏庞大的高素质会计师和精算师队伍，中小企业年金市场的发展也很缓慢，这些都是阻碍企业养老金会计发展的因素。尽管如此，在这些障碍得到克服以后，我国未来的企业养老金会计核算应该有一个新的框架：基本养老保险部分采用既定受益计划下的核算方法，并采取非资本化观点处理养老金资产和负债；补充养老保险部分采用既定缴费计划下的核算方法，重点在于披露部分。?关键词：基本养老保险、补充养老保险、养老金计划、养老金会计 ns becomes more and more serious, China has built the mode of institution about pension of three levels after a series of reform and innovation. However,the enterprise pension accounting in our country still has a many of drawback in the area of both academic exploration and application.For instance,it is wrong to apply the same approach to treat both basic pension and supplementary industrial pension;basic pension should not be regarded as DC plan;and there is no enough requirement about disclosure of supplementary industrial pension.So,it is important to learn some excellent experiences of other countries and to give some advisement in how to improve the accounting treatment of enterprise pension plans in our country. Now,China is short of accountant and actuary highly educated,the enterprise annuity market of small and middle enterprises develops slowly.They are all the obstruction in the development of enterprise pension accounting.Nevertheless,if these problems were be settled we will have a new method in pension accounting:in the basic pension part,it will design the pension accounting model with Chinese characteristics,regarding the basic pension as DB plan;in the supplementary pension part,it will consider the supplementary pension as DC plan and emphasize the disclosure. Key words:basic pension,supplementary pension,pension plan,pension accounting 　　　（养老保险发展简史 社会的养老方式在很大程度上取决于生产力发展的水平。在传统的农业社会中，自给自足的自然经济占统治地位，家庭既是生产单位也是消费单位，因此这一时期的养老方式是家庭养老。随着生产力的提高、剩余产品的丰富、社会分工的细化以及劳动力流动性的增加，这种传统的养老模式已经不能适应社会发展的需要。劳动者在年老时丧失劳动能力和收入来源之后，