淺论企业养老金会计.docVIP

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 1 ?浅论企业养老金会计 摘要 养老问题是人类历史发展的永恒主题。随着医学技术的不断发展和生活水平的不断提高，人类的出生率和死亡率正逐年下降，人类的平均寿命不断延长，人口老龄化趋势如同一股银色浪潮开始冲击着全球。从我国来看，我国不仅是世界上人口数量最多的国家，也是老年人口数量最多的国家。为适应社会主义市场经济发展的需要，我国目前建立起一套基本适合我国国情的养老保险模式，即由基本养老保险、企业补充养老保险（企业年金）、职工个人储蓄养老保险组成的三支柱养老保险体系。但与此不协调的是我国并没有与基本养老保险相配套的养老金会计体系。在这一背景下，本文分析我国企业养老金会计的相关问题，并在此基础上构建出符合我国基本国情的企业养老金会计准则。 关键词：养老金计划；养老金会计；养老金会计准则 Abstract The pension problem is the eternal theme of the development of human history.With the continuous development and the continuous improvement of the living standards of the medical technology, human birth and death rates are declining, the average human life expectancy has been increasing, and the trend of population aging as one wave of silver began to impact the world. From our point of view, China is not only the most populous country in the world, also the elderly population than any other country. In order to meet the needs of the development of the socialist market economy, China has established a set of basic suitable for Chinas pension insurance model, that is, from the basic pension insurance, supplementary pension insurance (enterprise annuity), employee personal savings pension insurance three-pillar pension insurance system. But uncoordinated system of our country and not matching with the basic old-age insurance pension accounting. In this context, this paper analyzes Chinas corporate pension accounting related issues, and on this basis to build a corporate pension accounting standards in line with Chinas basic national conditions. Keywords：Pension plan; pension accounting; pension accounting standards 目 录 TOC \o 1-3 \h \u HYPERLINK \l _Toc17353 摘要 PAGEREF _Toc17353 I HYPERLINK \l _Toc212 Abstract PAGEREF _Toc212 II HYPERLINK \l _Toc29920 引言 PAGEREF _Toc29920 1 HYPERLINK \l _Toc3554 1、养老金概述 PAGEREF _Toc3554 1 HYPERLINK \l _Toc16218 1.1养老金概述和性质 PAGEREF _Toc16218 1 HYPERLINK \l _Toc25000 1.2养老金会计的概念和基本要素 PAGEREF _Toc25000 2 HYPERLINK \l _Toc4614 1.2.