经济全球化背景下中国企业养老金会计问题研究解析.docVIP

经济全球化背景下中国企业养老金会计问题研究 陈文军 陈倩倩（南京师范大学金陵女子学院会计与财务管理发展中心210097）摘 要 人口老龄化现象从19世纪后期在发达国家出现以来，已经引起了各国的关注。随着经济的发展, 经济全球化正Abstract The phenomenon of population aging has aroused the concern of all countries since its emergence in the developed countries from the late 19th century. Along with economic development, economic globalization is sweeping the world. The rapid development in the global economy, at the same time, particularly in developing countries, population average life expectancy has also been extended. Along with the aging of worlds population, more attention is paid to the pension problem, of which the problem of employers accounting for pension plans is an important part. Chinas pension system is changing greatly and rapidly. A set of integrated pension accounting system is beneficial to the reform of Chinas economy system and social security system, and is also helpful to the maturity of Chinas accounting standards system. With the development of global aging, old-age insurance in the national planning has far-reaching and growing impact. Labor is the most important element of economic development, how to effectively account for pension costs is very important to the development of economy. Western countries have formed a relatively complete system of the current accounting treatment. In China, in this regard is still in the exploratory stage. In the context of economic globalization, how to effectively deal with the pension accounting issues related to the systematic and comprehensive study is very important. This paper analyzes the pension plan, the nature of pensions, and the basic theory of pension accounting. By analyzing the West (mainly the United States) pension accounting, in reference to foreign advanced experience and analysis on the basis of the actual situation in China, Chinas corporate pension accounting problems were analyzed, and to address the problems identified some feasible suggestions, with a view to building with Chinese characteris