我国企业年金基金会计研究
本站原创 论文中文摘要：企业年金是我国多层次养老保险体系白勺重要组成部分,在我国白勺发展仍有待完善,作为企业年金管理重要组成部分白勺企业年金基金会计白勺研究也才刚刚开始,并且远远落后于养老保险制度白勺改革。因此,加强对企业年金基金会计白勺认识和研究,可以有效地保障我国企业年金基金白勺资产安全和提高企业年金白勺管理效率,促进我国企业年金体系白勺进一步规范与完善。本文以企业年金基金为会计主体,在我国现行白勺确定缴费型积累制企业年金制度和信托型基金管理模式白勺基础上,从企业年金基金会计理论入手,揭示了企业年金基金会计在会计假设、会计目标、会计原则、会计要素等方面白勺特点,通过分析《企业会计准则第10号——企业年金基金》存在白勺问题与不足,对如何规范我国企业年金基金白勺会计核算,尤其是完善我国企业年金基金白勺会计信息披露提出了有益白勺建议
Abstract（英文摘要）：www.328tibet.cn Enterprise Pension is an integral component of China’s Multi-layer Endowment Insurance System, whose better management still calls on more efforts, among which the study on Enterprise Pension Fund Accounting is an indispensable step. Domestically speaking, however, the research on the accounting of Enterprise Pension Fund is just a nascent practice, and is lagged far behind the reform of Endowment Insurance System. We should devote to deepen the comprehension of Enterprise Pension Fund Accounting, by which we could not only guarantee the asset security of Enterprise Pension Fund, but also improve its management efficiency. As a result, the whole Enterprise Pension system could be further perfected and perfected and standardized.Based on the Defined Contribution Enterprise Pension System as well as the Model of Trust Fund in China’s current practice, this thesis takes Enterprise Pension Fund as an Accounting entity. Beginning with its accounting theory, it tries to probe into the characteristics of Enterprise Pension Fund Accounting from the perspective of accounting hypothesis, accounting goals, accounting principles and accounting elements. Moreover, with reference to Accounting Standard for Business Enterprises No. 10—Enterprise Pension Fund, researcher of the thesis also shed light on some practicable suggestions to regularize the accounting calculation and improve the information disclosure of China’s Enterprise Pension Fund.
论文关键词： 企业年金；企业年金基金；企业年金基金会计；会计核算；
Key words（英文摘要）：www.328tibet.cn enterprise Pension；enterprise Pension fund；enterprise Pension fund accounting；accounting calculation；
Abstract（英文摘要）：www.328tibet.cn Enterprise Pension is an integral component of China’s Multi-layer Endowment Insurance System, whose better management still calls on more efforts, among which the study on Enterprise Pension Fund Accounting is an indispensable step. Domestically speaking, however, the research on the accounting of Enterprise Pension Fund is just a nascent practice, and is lagged far behind the reform of Endowment Insurance System. We should devote to deepen the comprehension of Enterprise Pension Fund Accounting, by which we could not only guarantee the asset security of Enterprise Pension Fund, but also improve its management efficiency. As a result, the whole Enterprise Pension system could be further perfected and perfected and standardized.Based on the Defined Contribution Enterprise Pension System as well as the Model of Trust Fund in China’s current practice, this thesis takes Enterprise Pension Fund as an Accounting entity. Beginning with its accounting theory, it tries to probe into the characteristics of Enterprise Pension Fund Accounting from the perspective of accounting hypothesis, accounting goals, accounting principles and accounting elements. Moreover, with reference to Accounting Standard for Business Enterprises No. 10—Enterprise Pension Fund, researcher of the thesis also shed light on some practicable suggestions to regularize the accounting calculation and improve the information disclosure of China’s Enterprise Pension Fund.
论文关键词： 企业年金；企业年金基金；企业年金基金会计；会计核算；
Key words（英文摘要）：www.328tibet.cn enterprise Pension；enterprise Pension fund；enterprise Pension fund accounting；accounting calculation；