企业年金会计问题研究
本站原创 论文中文摘要：本论文选择了企业年金会计作为研究方向,以企业年金会计基本理论以及企业年金会计核算体系作为研究对象,通过对我国近年来企业年金发展进程,以及国内外企业年金理论与实践的研究,探讨企业年金内涵、基本特征、运行模式;并在与发达国家企业年金会计准则进行比较研究的基础上,研究企业年金会计的概念框架,构建我国企业年金会计核算体系,提出我国企业年金会计在未来发展过程中需要关注的几个方面。本论文的基本内容由六部分构成:第一部分,引言。主要阐述本论文的研究目的及意义;国内外研究概况等。第二部分,企业年金会计是全面、系统、连续地反映与监督基于企业年金计划下形成的养老金的筹集、运营、发放及保值过程的会计。所以,研究企业年金的基本内涵、我国企业年金的历史沿革及现状、以及企业年金运行模式就有其现实意义。第三部分,为保证企业年金保值、增值、安全运行,企业年金会计理论以及核算体系的建设与完善显得日益迫切。由于企业年金和企业一般资金封闭式的循环有所不同,它是一种基于筹集投资运营发放的开放式的资金循环模式。作为财务会计的一个子系统,企业年金会计概念框架具有财务会计概念框架的所有共性,又具有企业年金会计的特殊个性。为此,需对企业年金会计概念框架进行研究,具体包括:企业年金会计目标;企业年金会计对象;企业年金会计主体;企业年金会计要素;企业年金会计信息质量特征等。第四部分,企业年金会计准则的比较与剖析,具体包括:各国企业年金会计准则的比较研究;我国年金会计准则的问题与分析。第五部分,构建我国的企业年金会计核算体系,具体包括:以企业为主体的企业年金会计核算;以企业年金基金为主体的企业年金会计核算,即企业年金资产的会计处理、企业年金负债的会计处理、企业年金收入的会计处理、企业年金费用的会计处理、企业年金净资产的会计处理、企业年金基金的财务报表列报等。第六部分,基于企业年金理论与实践的综合研究,提出我国企业年金会计在未来发展过程中需要关注的相关方面
Abstract（英文摘要）： This thesis’ choosing the business enterprise annuity an accountancy is to study a direction, with the business enterprise annuity accountancy the basic theories and business enterprise annuity accountancy check system as a research object, pass to the our country in recent years the business enterprise annuity development progress, and domestic and international business enterprise annuity theories and the research of the fulfillment, inquiry a business enterprise annuity content,basic characteristic and circulate mode;Combine in carrying on with the flourishing and national business enterprise annuity accountancy’s standard more the foundation of the research, the research business enterprise annuity accountancy’s concept frame, set up the our country business enterprise annuity an accountancy to check system, put forward an our country the business enterprise annuity an accountancy aspect that need to be paid attention to in the future development process.The basic contents of this thesis are from six parts of composings:The first part, preface.Mainly elaborate the research purpose and meaning of this thesis;the general situation of domestic and international research etc..The second part, the business enterprise annuity accountancy is overall,system,reflect in succession with inspect a plan according to the business enterprise annuity under the formation of the old age pension raise,carry a camp and issue and protect to be worth process of accountancy.So,the research of the business enterprise annuity content,the history origin and development and present condition,and the business enterprise annuity movement mode he their realistic meanings.The third part, for promising the business enterprise annuity to protect a value,to increase in value,the safety circulate, the business enterprise annuity accountancy’s theories and check the construction of the system with perfect seem to be increasingly urgent.Because the business enterprise annuity and business enterprise the general funds close a type to he a dissimilarity circularly, it is a kind of according that raise the investment luck camp to issue of the funds circulation mode of the open type.Being a stature of the finance accountancy system, the business enterprise annuity accountancy’s concept frame and the finance accountancy are all total of the same concept frame, and then has the accountancy’s special character of the business enterprise annuity.It is need to carry on a research on the accountancy’s concept frane of the business enterprise annuity for this, concretely including:Business enterprise annuity accountancy’s target;Accountancy’s corpus and business enterprise annuity accountancy’s object of the business enterprise annuity; Quality characteristic of business enterprise annuity fund accountancy’s main factor;Business enterprise annuity accountancy’s information etc..The forth part, the comparison study of the business enterprise annuity accountancy’s standard of our country and analysis of problem, concretely including:The comparison of business enterprise annuity accountancy’s standard of all countries ;The problem and the analysis of the annuity accountancy’s standard in our country.The fifth part, set up an our country’s check system of the business enterpriseannuity accountancy, concretely including: the corpus check which takes business enterprise as the business enterprise annuity accountancy of the corpus check; the corpus check which takes the business enterprise annuity fund as the business enterprise annuity accountancy, namely the accountancy processing of the business enterprise annuity property; the accountancy handle of the business enterprise annuity liabilities; the accountancy handle of the business enterprise annuity income;the accountancy handle of the business enterprise annuity expenses; the accountancy processing of the business enterprise annuity clean property; the financial row report of the business enterprise annuity fund etc..The sixth part, put forward the concerned parts of our country’s business enterprise annuity accountancy that need to be paid attention to in the future’s developing process according to the comprehensive research of the business enterprise annuity theories and the fulfillment.
论文关键词： 企业年金；企业年金会计；会计主体；年金会计核算；
Key words（英文摘要）： the business enterprise annuity；business enterprise annuity accountancy；accountancy the corpus；annuity the accountancy check；
Abstract（英文摘要）： This thesis’ choosing the business enterprise annuity an accountancy is to study a direction, with the business enterprise annuity accountancy the basic theories and business enterprise annuity accountancy check system as a research object, pass to the our country in recent years the business enterprise annuity development progress, and domestic and international business enterprise annuity theories and the research of the fulfillment, inquiry a business enterprise annuity content,basic characteristic and circulate mode;Combine in carrying on with the flourishing and national business enterprise annuity accountancy’s standard more the foundation of the research, the research business enterprise annuity accountancy’s concept frame, set up the our country business enterprise annuity an accountancy to check system, put forward an our country the business enterprise annuity an accountancy aspect that need to be paid attention to in the future development process.The basic contents of this thesis are from six parts of composings:The first part, preface.Mainly elaborate the research purpose and meaning of this thesis;the general situation of domestic and international research etc..The second part, the business enterprise annuity accountancy is overall,system,reflect in succession with inspect a plan according to the business enterprise annuity under the formation of the old age pension raise,carry a camp and issue and protect to be worth process of accountancy.So,the research of the business enterprise annuity content,the history origin and development and present condition,and the business enterprise annuity movement mode he their realistic meanings.The third part, for promising the business enterprise annuity to protect a value,to increase in value,the safety circulate, the business enterprise annuity accountancy’s theories and check the construction of the system with perfect seem to be increasingly urgent.Because the business enterprise annuity and business enterprise the general funds close a type to he a dissimilarity circularly, it is a kind of according that raise the investment luck camp to issue of the funds circulation mode of the open type.Being a stature of the finance accountancy system, the business enterprise annuity accountancy’s concept frame and the finance accountancy are all total of the same concept frame, and then has the accountancy’s special character of the business enterprise annuity.It is need to carry on a research on the accountancy’s concept frane of the business enterprise annuity for this, concretely including:Business enterprise annuity accountancy’s target;Accountancy’s corpus and business enterprise annuity accountancy’s object of the business enterprise annuity; Quality characteristic of business enterprise annuity fund accountancy’s main factor;Business enterprise annuity accountancy’s information etc..The forth part, the comparison study of the business enterprise annuity accountancy’s standard of our country and analysis of problem, concretely including:The comparison of business enterprise annuity accountancy’s standard of all countries ;The problem and the analysis of the annuity accountancy’s standard in our country.The fifth part, set up an our country’s check system of the business enterpriseannuity accountancy, concretely including: the corpus check which takes business enterprise as the business enterprise annuity accountancy of the corpus check; the corpus check which takes the business enterprise annuity fund as the business enterprise annuity accountancy, namely the accountancy processing of the business enterprise annuity property; the accountancy handle of the business enterprise annuity liabilities; the accountancy handle of the business enterprise annuity income;the accountancy handle of the business enterprise annuity expenses; the accountancy processing of the business enterprise annuity clean property; the financial row report of the business enterprise annuity fund etc..The sixth part, put forward the concerned parts of our country’s business enterprise annuity accountancy that need to be paid attention to in the future’s developing process according to the comprehensive research of the business enterprise annuity theories and the fulfillment.
论文关键词： 企业年金；企业年金会计；会计主体；年金会计核算；
Key words（英文摘要）： the business enterprise annuity；business enterprise annuity accountancy；accountancy the corpus；annuity the accountancy check；