企业养老金会计问题探究.docVIP

企业养老金会计问题探究 　【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 Abstract Since the problem about aging populations 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. The y 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 目录 一、序言 1 二、 文献 综述 1 三、研究背景 2 （一）养老保险发展简史 2 （二）我国养老保险制度模式的变革 2 四、国外养老金会计处理方法 分析 3 （一）美国的养老金会计