我国企业金会计核算探析 毕业论文.docVIP

毕 业 论 文 题目：我国企业年金会计核算探析 作 者 届 别 2012届 学 院 经济与管理学院 专 业 会计学 指导教师 职 称 讲 师 完成时间 2012年05月17日 湖南理工学院毕业论文 PAGE II 摘 要 随着人口老龄化进程的加快，世界各国养老金的支付压力越来越大，靠单一的基本养老保险已经无法满足日益增长的养老金支付需要，目前世界上大多数国家己建立了基本养老保险、企业年金和个人储蓄性养老保险三层次养老保险体系。作为世界人口大国的我国也不例外。为适应经济发展的需要，我国正在加快完善企业年金体制的改革，以期完善我国多层次的养老保险体系。因此，在这种背景下，充分认识企业年金会计的相关基本概念，应用我国企业年金会计核算的案例来具体分析其在企业中应用的现状和存在的问题，以提出规范我国企业年金会计核算的建议，具有重要的理论和现实意义。 关键词：企业年金；企业年金会计核算；案例分析 Abstract With the rapid growth of aging population and the increasing pressure faced by all countries across the world for paying pension，it has been seen that the current basic pension insurance cant meet the need of pension payment that grows day by day．At present，most countries have established the three support old age insurance systems composed by basic old-age insurance, enterprise pension and personal savings of old-age insurance. China as the large population country in the world is not an exception. To keep up with the speed of economic development, our country is carrying through the reform of enterprise pension system to improve our country’s multiple pension insurance system. Hence, along with the rapid development of our country enterprise pension, we should know about some basic concepts of enterprise pension accounting, analyze the current situation and the problem in case analysis of our enterprise pension to find suggestions that standardize our enterprise pension accounting calculation, which is important for the theory and reality. Keywords：Enterprise pension，Enterprise pension accounting calculation，Case analysis 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc 摘要 PAGEREF _Toc \h I HYPERLINK \l _Toc Abstract PAGEREF _Toc \h II HYPERLINK \l _Toc 绪论 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 1、问题的提出 PAGEREF _Toc \h 1 HYPERLINK \l _Toc 2、本论文相关的国外研究动态 PAGEREF _Toc \h 1 HYPERLINK \