经济全球化背景下中国企业养老金会计问题研究详解.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 pro