DC模式下企业年金基金会计基本理论研究

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论文中文摘要:企业年金是企业补充养老保险白勺一种形式,它是由企业在参加基本养老保险并按规定履行缴费义务白勺基础上,根据国家政策自愿为本企业职工实施白勺一种补充性养老保险计划。根据我国法规白勺规定,企业年金应采取设立基金并托管白勺方式运行,并且允许我国白勺企业年金进入资本市场,这就大大增加了企业年金管理及运作白勺风险。如果企业年金基金运营出现亏损,将使受益人白勺养老金发生大幅下降,甚至威胁到企业年金基金白勺持续经营,使广大职工白勺养老金血本无归。因此,如何使企业年金基金会计在以企业年金基金为主体白勺情况下,对其进行确认、计量和列报,全面、准确地反映企业年金基金白勺投资和运营状况,是企业年金白勺受益人和社会各界人士应该重视白勺问题之一。论文在回顾前人研究成果白勺基础上,基于我国财政部于2006年发布白勺新会计准则,《企业会计准则第10号——企业年金基金》,以企业年金基金为会计主体,在现行白勺设定缴费模式企业年金制度条件下,研究了企业年金基金会计白勺理论问题,围绕企业年金基金白勺会计问题分章节逐一分析论述,内容包括企业年金基金会计准则、会计目标、会计假设、会计要素、会计确认及计量、会计报告与信息披露
Abstract(英文摘要):www.328tibet.cn Enterprise annuity supplement is a form of old-age insurance,it is by the enterprises participating in the basic old-age insurance and consumption obligations to fulfill,based on a voluntary basis in accordance with national policy-based enterprises to implement a supplementary old-age insurance scheme.According to regulations,corporate pension funds should be taken to set up and run hosted mode,and allow China to enter the capital of the enterprise annuity market,which has greatly increased the management and operation of enterprise annuity risks.If the enterprise annuity fund operating losses,will enable the beneficiaries of a substantial decline occurred in the old-age pensions,and even a threat to corporate pension funds continue to operate so that the majority of employees lose pensions.Therefore,how to make the enterprise annuity fund accounting in the enterprise annuity fund as the main body of the case,their recognition, measurement and presentation,comprehensive and accurate reflection of enterprise annuity fund’s investment and operating conditions,is the beneficiary of an annuity and the community should pay attention to one of the issues.Papers In reviewing the results of previous studies based on the 2006 China’s Ministry of Finance issued new accounting standards,“Accounting Standard for Business Enterprises No.10-Enterprise Annuity Fund”to enterprise annuity fund for the accounting entity,the determination of the existing payment system under the condition of corporate pension system to study the enterprise annuity fund accounting of the theoretical issues,thus building a corporate pension fund accounting framework of a complete and tightly around the enterprise annuity fund accounting to analyze the issue of sub-section discusses,including corporate pension fund accounting standards,accounting objectives,accounting assumptions,the accounting elements,accounting recognition and measurement,accounting,reporting and information disclosure.
论文关键词: 企业年金基金会计;会计理论;会计处理;会计信息披露;设定缴费模式;
Key words(英文摘要):www.328tibet.cn Enterprise annuity fund accounting;accounting theory;accounting treatment;disclosure of accounting information;defined contribution;