中美养老金会计比较与借鉴探析.docVIP

中美养老金会计比较与借鉴探析 中文摘要：作为一种相当重要的社会制度，同时也是一种相当重要的经济制度，养老金制度已是当今社会很多国家的社会公共政策，用来保障本国公民的老年生活。随着社会人口的增加并且人口老龄化越来越严重，人口老龄化趋势的蔓延，社会各国都在极力的寻找一种解决人口老龄化的难题，并且设立了适宜自身国的相关养老金制度。本文在美国养老金会计研究结论下，讨论了规定受益制及规定缴费制下怎么处理养老金会计问题，并根据国内养老金制度的现实发展情况，对我国的养老金会计的处理以及养老金计划的实现进行初步的的叙述同分析：最终得出结论，并对其制度的完善提出了一些建议。根据国内养老金同国外的不同，结合国内的现实情况而建设性的提出了完善养老金会计的个人见解，这是很有现实意义的。构建和完善养老金会计系统制度，并把政府部门监管工作做好，就可使得相关的养老信息能公开化并透明化，也就能很大程度上降低违规操作的行为数量，促进养老金的整体系统能健康稳定的发展，来根除老年人的晚年养老之忧，并可极力构建我国的和谐社会。 关键词：中美对比　养老金　会计处理　建议 Abstract：as an important social system, but also an important economic system, the pension system is a social and public policy in todays society, many countries, to protect its citizens in old age. Along with the increase of population and aging population is becoming more and more serious, the trend of aging population spread all over the world are trying to find a solution to the problem of population aging, and the establishment of a suitable own pension system. In this paper, the pension accounting research American conclusion, discuss the defined benefit and defined contribution pension accounting and how to deal with under, according to the reality of the development situation of domestic pension system, processing of our pension accounting and pension plans to achieve the initial descriptive analysis: the final conclusion and suggestion part to perfect the system. According to the domestic and foreign pension funds, combined with the reality of China and puts forward the construction of the pension accounting personal opinion, this is a very practical significance. To build and improve the pension accounting system, and the supervision of government departments do a good job, you can make the pension information related to openness and transparency, but also can greatly reduce the number of illegal operation behavior, promote the overall system of pension can be healthy and stable development, to eradicate the old age pension worries. Establish pension accounting system, public pension of trans