离职后福利会计探讨.docVIP

PAGE PAGE 27 离职后福利会计探讨 摘要：随着经济社会的发展，医疗技术和生活水平的不断提高，人类的平均寿命也随之不断提高。中国早已进入了老龄化社会，并且由于人口年龄结构的特殊，老龄化进程在不断加速。由此造成的退休人数增加，直接导致所需支付的养老金也随之增加，为了准确核算企业的养老金，需要不断的完善企业养老金会计相关理论。国际上对养老金会计的研究经过了多年的发展，相关的准则规范也日益完善，而我国的养老金制度从20世纪80年代开始改革，对于养老金会计的核算还处于初步发展阶段。本文首先介绍选题的背景、意义、文献回顾和研究内及思路等，其次通过介绍我国养老金制度的建设历程和养老金会计准则修订历程来分析阐述离职后福利引入的必要性，再对引入离职后福利的影响进行分析，再次通过对修订后准则的分析比较来对比离职后福利的两种会计处理，然后通过案例对新准则下我国上市公司离职后福利的会计处理及信息披露情况研究，最后对修订后的职工薪酬准则提出相关的评价和建议。 关键词：职工薪酬 ；离职后福利；会计核算 Accounting for Post-employment benefits Abstract: With the increasing economic and social development, medical technology and living standards of the average human life expectancy also will continue to improve. China has already entered the aging society, and because of the special population age structure, the aging process is accelerating. The resulting increase in the number of retirements, a direct result of the required pension payments have increased, in order to accurately calculate the pension business, the need to constantly improve the corporate pension accounting theory. International pension accounting research after years of development, the relevant criterion specification also improving, while Chinas pension system from the 1980s began to reform the accounting for pension accounting is still in the early stages of development. This paper introduces the background, significance, literature review and research within and ideas, etc., followed by the construction of the course and introduce pension accounting standards revision process of Chinas pension system to analyze the need for the introduction of elaborate post-employment benefits, and then redistributed Turnover affect employment benefit analysis, again through the analysis and comparison of the revised guidelines to compare the two leaving employment benefit accounting treatment, the situation is the case of research and disclosure by listed companies in China under the new guidelines for the accounting treatment of post-employment benefits and inform