对我国城镇养老金制定及会计处理的思考本科毕业论文.doc

PAGE I 毕业论文 对我国城镇养老金制度及会计处理的思考 摘 要 按照国际标准我国在20世纪末已经进入了老龄化社会，老龄化的到来给中国的基本保险带来了很大的压力，目前，虽然政府已经出台了相关政策以解决这一问题，但总体上对养老金制度和会计处理的研究还处于初级阶段，本文的目的旨在比较分析国内外现状的基础上，结合我国国情提出对完善我国养老金制度及会计处理的一些建议。 本文拟采用规范性研究方法，通过对比国内外现状并结合我国国情，比较分析总结出存在问题所在，然后借助案例模型，进行问题的进一步剖析并提出解决方案。 本文以我国目前实行的养老保险制度为背景，第一部分在分析人口老龄化趋势的基础上提出问题，第二部分分别介绍国内外企业养老金制度及会计处理的发展及特点，国外方面主要介绍西方国家的养老金制度和美国、国际上对养老金会计的一些要求；第三部分将国内外发展作一比较，从制度和会计处理两方面提出我国目前存在的问题；第四部分，重点在于解决问题，在借鉴国外先进经验和分析我国实际情况的基础上，提出解决问题的方法建议 关键字：养老金制度，养老金会计 既定受益养老金计划 既定缴存金额养老金计划 TITLE: PONDER TO OUR COUNTRY’S PENSION SYSTEM AND ACCOUNTANT ABSTRACT According to the international standards, China has been an old-age society since the end of 20th century. The old-age problem has put great pressure on Chinas basic insurance system, at present, Also many ways have been cared by the government, however, the research on Chinas pension accounting and pension system is scare. The aim to write this article is to reform to some ideas to pension system and accounting of china in the basic of compared the development of international and china. This article plans to use the standards research technique, Through contrasted the present situations at home and abroad and connected our countrys basic condition, I comparative analyze and conclude the problem which is existent, then I use the case models to carry on the further analysis of the problem, moreover, I proposed the solution. In the article, I will firstly introduced the construction of Chinas social basic insurance system for the present age. Secondly, I would make a comparing of international pension system and Chinas special situation, thirdly, anysly the difference between of the two, and request my poisons to why the construction in china is fall behind .At last, bring forward some better approaches to China. KEY WORDS: Pension system, Pension accounting, Defined-benefit plan, Defined contribution plan  目 录 TOC \o 1-3 \h \z \u 1 绪论 h 1 1.1问题的提出 h 1 1.2选题的目的与意义 h 1