我国企业养老金会计研究
本站原创 论文中文摘要：随着人口老龄化时代的到来，我国养老压力的不断增强，对养老金问题研究的重要性和紧迫性已日渐突显。本文对我国企业养老金会计问题进行研究，通过借鉴美国企业养老金会计的一些成熟经验的基础上，试图找寻到一条途径来完善影响我国企业养老金会计建设的制度环境，并在这种制度蓝图下对我国企业养老金会计问题进行探讨，以期为我国企业养老金会计的改革和规范提供一些思路。全文主要采用规范分析方法，从会计学和税收学的角度来研究养老金问题，文中对每一论点的阐述都力求逻辑严密、观点突出、事实充分。本文主要由四部分组成，按照“养老金基本问题概述—美国企业养老金会计的处理和披露—影响我国企业养老金会计建设的制度设计—我国企业养老金会计的改革设计”这样一个思路展开。本文首先阐述了养老金的基本问题，接着根据美国财务会计准则第87号公告的有关规定，介绍了美国企业养老金的会计处理和披露。随后对我国现行养老金制度的缺陷进行了分析，指出要使养老金制度摆脱困境，必须首先完善养老金的筹资机制，而开征社会保障税是我国基本养老保险筹资方式的现实选择，同时要寻求税惠政策支持，大力发展我国的企业年金。最后，根据前述有关制度设计的要求，提出了我国企业养老金会计的改革设计，认为就基本养老金而言，应设置“应交税金—应交社会保障税”科目进行核算，而企业年金应在借鉴西方经验的基础上尽快构建我国企业年金会计规范
Abstract（英文摘要）： With the coming of the aged time, China has to face the press to provide for the aged. Therefore the research on pension has been becoming more and more important and emergent. The paper attempts to discuss the accounting problems about enterprise pension of our country by using some good methods of American pension accounting for reference. On the basis of this, the paper seeks to find out a way to improve system environment that influence the construction of enterprise pension accounting in China. It attempts to provide some ideas for accounting reform and standard for enterprise pension of our country. The paper adopts normative method. The pension problems are studied from the aspect of accounting and tax theories. The statements in the paper are based on plenty of facts and great logic.The paper consists of four parts, which is spread out according to the clue of " introduction of fundamental pension theories -pension accounting and reporting of American enterprise -system design which influence enterprise pension accounting of our country - reformation design of enterprise pension accounting of our country".The paper introduces fundamental pension theories firstly, and then according to the interrelated regulation of AS 87, the paper expounds American pension accounting and reporting. Then it analyses the defection of current pension system in China and points out that our country should first improve the mechani of raising pension. So it is a realistic selection of raising the essential pension to levy social security tax. At the same time, we should seek to develop enterprise pensions of our country by the supporting of tax preference. Finally, according to the requirement for the interrelated system design, it comes up with reformation design of Chinese pension accounting. As far as the essential pension is concerned, on the one hand, we should set up " tax payable-social security tax payable" account to deal with it. To enterprise pensions, on the other hand, our country should build up accounting standard of pensions as soon as possible by learning the western experience.
论文关键词： 养老金；制度设计；社会保障税；企业年金；企业养老金会计；
Key words（英文摘要）： pension；system design；social security tax；enterprise pensions；enterprise pension accounting；
Abstract（英文摘要）： With the coming of the aged time, China has to face the press to provide for the aged. Therefore the research on pension has been becoming more and more important and emergent. The paper attempts to discuss the accounting problems about enterprise pension of our country by using some good methods of American pension accounting for reference. On the basis of this, the paper seeks to find out a way to improve system environment that influence the construction of enterprise pension accounting in China. It attempts to provide some ideas for accounting reform and standard for enterprise pension of our country. The paper adopts normative method. The pension problems are studied from the aspect of accounting and tax theories. The statements in the paper are based on plenty of facts and great logic.The paper consists of four parts, which is spread out according to the clue of " introduction of fundamental pension theories -pension accounting and reporting of American enterprise -system design which influence enterprise pension accounting of our country - reformation design of enterprise pension accounting of our country".The paper introduces fundamental pension theories firstly, and then according to the interrelated regulation of AS 87, the paper expounds American pension accounting and reporting. Then it analyses the defection of current pension system in China and points out that our country should first improve the mechani of raising pension. So it is a realistic selection of raising the essential pension to levy social security tax. At the same time, we should seek to develop enterprise pensions of our country by the supporting of tax preference. Finally, according to the requirement for the interrelated system design, it comes up with reformation design of Chinese pension accounting. As far as the essential pension is concerned, on the one hand, we should set up " tax payable-social security tax payable" account to deal with it. To enterprise pensions, on the other hand, our country should build up accounting standard of pensions as soon as possible by learning the western experience.
论文关键词： 养老金；制度设计；社会保障税；企业年金；企业养老金会计；
Key words（英文摘要）： pension；system design；social security tax；enterprise pensions；enterprise pension accounting；