我国养老金会计信息披露问题研究
本站原创 论文中文摘要：1.研究背景随着科学技术和现代医学的发展,人均寿命不断增长,人口的老龄化正成为一种世界趋势。如何完善养老保险制度成为人们关注的焦点。养老保险是社会保障制度的重要组成部分,是社会保险五大险种中最重要的险种之一,负担着亿万公民退休后基本生活的重任。养老保险基金作为养老保险制度的物质基础,意义重大。养老保险基金数额巨大,其运转的成败不仅关系到广大投保人与相关者的利益,更关系到整个社会的安全与稳定。完善养老保险制度的重要环节就是建立有效的监督机制,而养老金会计就为这种监督生产和提供了重要的信息。养老金会计的目的就在于对养老金的运作进行全面、系统、连续地反映与监督。西方国家对养老金会计研究起步较早。国际上对于养老金会计研究具有代表性的机构主要是美国财务会计准则委员会(FASB)以及国际会计准则委员会(IASC)。经过多年的发展,以FASB和IASC为代表,国际上的养老金会计已经形成了以权责发生制为基础,系统计量养老金成本,以精算估价为依据,记录和披露养老金资产、负债和损益的一套较为完整的会计体系。然而,我国对于养老金会计的研究起步却较晚,目前还没有系统的养老金会计准则,实践中会计处理不规范和不统一,方法也较为简单。伴随着我国经济体制改革的不断深入,我国养老保险制度己经从国有企业改革的配套措施变为构建我国市场经济体制框架的支柱之一。我国目前正处于养老保险制度的转型时期,养老保险基金的管理正在经历实践的严峻考验,管理的成败已经直接关系到新生的养老保险制度的生存与发展。养老金会计信息披露是养老金会计的重要环节和最终表现,是养老保险基金管理中的重要一环。养老金会计目标、信息供需双方的特点、信息披露的内容与方式和一般经济主体会计信息披露既有相似之处,又有所不同。基于上述考虑,笔者选择我国养老金会计信息披露问题研究作为硕士论文的选题,希望通过分析我国养老金会计信息披露的现实状况,为我国养老保险基金管理及会计信息披露制度的建设和完善提出有益的建议。2.主要内容与观点全文共分为六章,分别对养老金基本理论进行介绍,对养老金会计信息披露的必要性进行分析,对国外养老金会计信息披露的情况进行介绍并加以对比和评价,在此基础上,针对我国存在的现实情况和问题,对建立和完善我国的养老金会计信息披露制度提出了一点建议。第一章介绍和讨论了养老保险模式、养老金的性质和相关的基本概念,为以后的论述作好了铺垫。养老金会计是建立在现有的养老保险模式之基础上,显然在研究养老金会计问题时,需要首先了解养老保险模式。这里着重介绍了我国实行的养老保险模式——它是由国家基本养老保险、企业年金和个人自愿性的储蓄养老保险组成,是由三方共同出资形成的养老保险制度。这里也明确了整篇论文讨论的范围,即包括第一个层次的基本养老保险和第二个层次的企业年金,不涉及个人自愿性的储蓄养老保险,也不包括农村养老保险。在养老金性质方面,笔者倾向于“劳动报酬观”,认为养老金是劳动者应得的劳动报酬的一种延迟支付形式,这为养老金会计处理的权责发生制假设奠定了基础。最后讨论了与养老金会计相关的概念,包括现收现付制与完全积累制、确定缴费制与确定给付制。其中,现收现付制与完全积累制是养老金计划在融资方式上的两种制度安排,这种分类广泛用于养老金财务机制的平衡和融资政策问题的研究上。而从养老金的受益标准看,养老金计划可分为确定缴费制与确定给付制,这种分类是养老金会计处理与报告的基本分类,当然它也可应用在养老金财务的其他问题研究上。第二章主要研究了养老金会计信息不对称现象与养老金会计信息披露的必要性。养老金会计信息不对称现象的存在是很多因素共同作用的结果,这里主要讨论了不确定性、人问题和法规约束的非有效性,这些根本性的原因导致了养老金会计信息披露中存在的种种问题。为了使各方面信息使用者能够平等地获得必要的信息,为了维护养老金运营的正常秩序,为了完善养老金管理机构内部控制制度,我们必须把建立和完善养老金会计信息披露制度提上日程。第三章是有关养老金会计信息披露基本理论的内容,共分为三个部分。第一部分是理论基础,明确了会计信息概念,探讨了养老金会计的目标、基本假设,并专门研究了养老金的会计主体。在此基础上,后两个部分分别研究了养老金会计信息的供给需求情况以及信息披露的内容和方式。在这一章中,笔者认为由于养老金本身是一种非营利性质的基金,养老保险的参与者关心的重点不是这笔资金的获利能力,而是它的安全性风险性等情况,因此养老金会计的目标应该是基于“受托责任观”。在会计主体方面,对应于我国实行的养老保险模式,养老金的会计主体也应分为三个层次:即养老金管理机构、企业及个人,这与养老金会计信息披露层次也是相对应的。在养老金会计信息供求分析中,探讨了不同层次的养老金会计信息需求者和他们各自需要的信息内容,以及信息供给的制约因素。最后讨论了养老金会计信息披露的内容和方式,包括养老金的会计报表和报表附注等补充性内容,以及养老金管理机构、企业和个人账户分别应该披露的内容。第四章研究了我国养老金会计信息披露的现状和问题。我国养老金会计的历史是从新中国成立后开始的,随着养老金制度的建立和形成,我国的养老金会计也经历了不平凡的历史进程。但到目前为止,我国养老金会计的理论和实践都停留在较低的水平上,并且存在诸多问题,包括养老金会计信息披露的法规制度不完善、养老金会计信息鉴定者弱化、基本养老保险的会计信息需求者缺位、基本养老保险会计信息披露不规范、缺乏养老金个人账户的会计信息披露、《企业会计准则——企业年金》还存在一些局限和不足。第五章是养老金会计信息披露情况的国际比较及启示。这里主要介绍了美国、英国和国际会计准则委员会的规定,期望从国外的经验中得到启发,为建立和完善我国养老金会计信息披露制度提供有益的经验。当然,在学习国外经验的过程中,我们不能一味照抄照搬,必须考虑我国的实际情况。最后一章是完善我国养老金会计信息披露制度的建议。主要是针对第四章讨论的问题分别提出一些政策建议。3.主要贡献与不足之处本文的主要贡献在于:笔者通过大量的资料分析和自己的思考,努力尝试建立一个完整规范的养老金会计信息披露体系,范围包括基本养老保险和企业年金,主体包括养老金管理机构、企业和个人(主要是对个人账户的披露)等各个与养老保险密切相关的个体,并且努力试图明确各主体的责任和披露的内容方式等。本文的不足之处在于:1.由于养老保险制度本身就是一个庞大、复杂的体系,涉及到各个层次的利益相关人,笔者难免考虑不周,在制度设计上出现一些漏洞;2.由于资源和数据有限,本文的内容主要是规范分析,缺乏实证研究,还需要在实践中逐步考证和完善;3.由于企业年金的建立在我国刚刚起步不久,其本身的运营等制度建设就还存在许多未解决的问题,因此针对企业年金会计信息披露的政策建议可能还有一些值得商榷的地方
Abstract（英文摘要）： With the development of technology and modern medicine, human beings’ erage age is more longer than before. So the increasing of old people becomes a common circumstance in the whole world. How to set up and perfect an effective pension system has become a spotlight. Pension system is the core content of the whole social security system. It is the most important kind of insurance out of the five kinds of the social insurance, which undertakes millions of people’s lives as they retire from work. Pension fund is significant as the capital basis of pension system. As a huge fund, its run and management relate not only to donators and pension members but also to the society’s security and stability.The important spot of perfecting the pension system is to set up effective supervisory system, and pension accounting supply important information for the supervision. The aim of pension accounting is to reflect and supervise the operation of pension management completely, systematically and continuously. The disclosure of pension accounting information is the final outcome of pension accounting. So I choose this topic as my thesis. I hope through my analysis, I can give some constructive suggestions to our pension system and information disclosure system.There are six sections in the thesis. In chapter one I introduce and discuss the old-age insurance’s pattern, pension’s nature, and some related concepts. I agree that the pension is a part of employees’wage which is not paid immediately but in the future. The two groups of related concepts are:“Pay- as -you- go”and“Fully-Funded System”,“Defined-contribution”and“Defined-benefit”. It is getting ready for the discussion of next chapters.Chapter two discusses why we should set up the disclosure system of pension accounting information.Chapter three has three parts. The first is a theory basis, which study the concept, the purpose and the basic assumption of pension accounting information. On this basis, the next two parts discuss the supply and demand circumstances, and a basic frame of my conceptual disclosure system of pension accounting information.In chapter four I analyze the circumstances and problems in our country’s disclosure system of pension accounting information at present. Then we study some foreign experience in chapter five. Finally in chapter six, I put forward some suggestions to perfect our country’s disclosure system of pension accounting information.Although I try my best to do some jobs, there are still some short-comings and some spots may not be concerned. And supplementary pension has started soon in our country, and there are still many problems in its operation and management, so maybe my suggestions about information disclosure in this aspect are not proper.
论文关键词： 养老金；养老保险；会计信息；会计信息披露；
Key words（英文摘要）： Pension；Old-age insurance；Accounting information；Information disclosure；
Abstract（英文摘要）： With the development of technology and modern medicine, human beings’ erage age is more longer than before. So the increasing of old people becomes a common circumstance in the whole world. How to set up and perfect an effective pension system has become a spotlight. Pension system is the core content of the whole social security system. It is the most important kind of insurance out of the five kinds of the social insurance, which undertakes millions of people’s lives as they retire from work. Pension fund is significant as the capital basis of pension system. As a huge fund, its run and management relate not only to donators and pension members but also to the society’s security and stability.The important spot of perfecting the pension system is to set up effective supervisory system, and pension accounting supply important information for the supervision. The aim of pension accounting is to reflect and supervise the operation of pension management completely, systematically and continuously. The disclosure of pension accounting information is the final outcome of pension accounting. So I choose this topic as my thesis. I hope through my analysis, I can give some constructive suggestions to our pension system and information disclosure system.There are six sections in the thesis. In chapter one I introduce and discuss the old-age insurance’s pattern, pension’s nature, and some related concepts. I agree that the pension is a part of employees’wage which is not paid immediately but in the future. The two groups of related concepts are:“Pay- as -you- go”and“Fully-Funded System”,“Defined-contribution”and“Defined-benefit”. It is getting ready for the discussion of next chapters.Chapter two discusses why we should set up the disclosure system of pension accounting information.Chapter three has three parts. The first is a theory basis, which study the concept, the purpose and the basic assumption of pension accounting information. On this basis, the next two parts discuss the supply and demand circumstances, and a basic frame of my conceptual disclosure system of pension accounting information.In chapter four I analyze the circumstances and problems in our country’s disclosure system of pension accounting information at present. Then we study some foreign experience in chapter five. Finally in chapter six, I put forward some suggestions to perfect our country’s disclosure system of pension accounting information.Although I try my best to do some jobs, there are still some short-comings and some spots may not be concerned. And supplementary pension has started soon in our country, and there are still many problems in its operation and management, so maybe my suggestions about information disclosure in this aspect are not proper.
论文关键词： 养老金；养老保险；会计信息；会计信息披露；
Key words（英文摘要）： Pension；Old-age insurance；Accounting information；Information disclosure；