基于企业养老保险会计核算的研究.pdfVIP

第2015 年第5 期 商 业 经 济 No.5 ，20 15 （总第465 期） SHANGYE JINGJI Total No.465 [文章编号] 1009-6043（2015 ）05-0131-02 基于企业养老保险会计核算的研究 马 ，马云平 佳木斯大学， 黑龙江 佳木斯 154007 ） [ 摘要] 随着人口的不断增加，人均寿命也在不断的延长，养老保险是国家解决人口老龄化所建立的一种社会保障 制度, 而养老保险的会计核算是确定养老保险金至关重要的步骤。当前，企业养老保险会计核算中存在的问题，主要体现在 个人账户核算工作混乱，会计信息披露不全面，不符合权责发生制原则和配比原则，设置相关科目时未考虑实际需求等方 面。相关部门应通 完善个人账户记实工作，完善养老保险会计信息披露，建立权责制度，重新设计和完善会计科目等有关 措施 解决养老保险会计核算中出现的问题，以此提高企业养老保险会计核算水平，继而为企业退休职工提供更加可靠的 生活保障。 [关键词] 企业养老保险；会计核算；核算模式；问题；措施 [中图分类号] F270 [文献标识码] A Accounting of Enterprise Pension Insurance MA Tong, MA Yunping Abstract: As the increasing population and the extended life expectancy, pension insurance is a social security system to solve the popu- lation aging, and accounting of pension insurance is the crucial step to determine the pension insurance gold. The problems of accounting of enterprise pension insurance include the chaotic individual account check, incomplete accounting information, unmatched accrual basis principle and matching principle and unexpected actual demand when setting up relevant subjects. Related departments should perfect in- dividual account documentary, complete information disclosure, build institution of rights and responsibility and redesign and improve the accounting subjects, so as to solve the problems, enhance the level of enterprise pension accounting, and provide more reliable living secu- rity for retired worker. Key words: enterprise pension insurance, accounting, accounting model, problem, measures