养老金制度与养老会计问题研究.doc

摘 要 随着人口老龄化时代的到来，中国养老保险制度面临着巨大的挑战，我国政府已经开始进行改革，将过去的现收现付制转变为部分积累制，但是我国养老金制度还存在着层次单一、协调不畅等问题。我国在此方面的理论研究起步较晚，尚未形成体系，因此，结合我国国情建立具有中国特色的养老金会计已成为当前会计界的热点问题。新农保制度的完善与否,是关系农村经济社会能否持续稳定发展的重大问题。这项保险制度有助于解决农民的养老问题,从根本上解除其后顾之忧,有助于农村经济的发展,促成建设社会主义新农村目标的实现,有助于提高农民的购买力、扩大消费、带动国内经济的发展,有助于缩小城市和农村的差距,实现社会共同富裕。ABSTRACT With the advent of the era of an aging population, Chinas pension system faces enormous challenges, the Chinese government has begun to reform the past PAYG system into a part of the accumulation system, our pension system, but there is still a level of a single , narrow coverage and poor management and coordination issues. Our theoretical research in this area started late, the system has not yet formed, and therefore, combined with Chinas national conditions and the establishment of pension accounting with Chinese characteristics has become a hot issue in the accounting profession. Improve the new agricultural insurance system or not, is a major issue in rural economic and social sustainability of stable development. The pension insurance system to help solve the problem of farmers to lift their worries fundamentally contribute to rural economic development, contribute to achieve the goal of building a new socialist countryside, helping to improve farmers purchasing power, expanding consumption, driven domestic economic development, help narrow the gap between urban and rural areas, to achieve common prosperity society. With the continuous development of Chinas urbanization and aging gradually intensified, Chinas two-track pension problems gradually unfolded, the resulting social discontent gradually increased, pensions track system must be addressed. This paper will present stage of Chinas pension system work issues and accounting issues studied. KEYWORDS: Pension New agricultural insurance Two-track Accounting 目录 1 我国企业养老金制度及会计相关问题的探讨 5 1.1 养老金和养老计划 5 1.1.1 养老金的性质 5 1.1.2 养老金计划 5 1.2 养老金计提和支付模式 6 1.3 我国现行养老金会计存在的问题 6 1.3.1 不符合权责发生制原则 6 1.3.2 不符合配比原则 7