企业养老金会计及其相关问题探讨
本站原创 论文中文摘要：按照国际标准，我国在20世纪末已经进入了老龄化社会，随着这一问题的日益突出，它也给我国基本养老保险制度形成了很大的压力。正是在这一难题的压力下，我国养老保险制度进行了不断的改革和完善，政府大力鼓励发展企业补充养老保险计划。然而，我国国内对企业养老金会计的研究还仅停留在对国外某些国家的企业养老金会计处理的介绍阶段，极度缺乏对企业养老金会计理论与实务的研究。本文第一部分首先介绍了养老保险制度基本体系的构成，明确指出由于我国政府养老保险负担的日益加重，企业补充养老保险的作用变得越来越突出。我国政府目前正大力提倡企业补充养老计划，越来越多的企业也实行了企业补充养老计划。然而，因为我国的会计制度和会计准则并没有对此进行规范，所以对我国的养老金会计研究有着很强的现实意义。本文第二部分重点论述美国FASB对企业养老金会计的基本做法，最后一部分则结合我国养老保险制度改革情况和发展构想来探讨我国企业养老金会计的发展思路，指出我国的养老金会计应结合我国的国情，实行完全资本化的方法，并在此基础上对我国企业养老金会计作了规范和设计
Abstract（英文摘要）： According to the international standards, China has been an old-age society since the end of 20th century. The old-age problem has put great pressure on China’s basic insurance system, which also has been improved by our government. At present corporate supplementary insurance is encouraged to development greatly. However, the research on China’s pension accounting is scare.In the article, the writer firstly introduced the construction of China’s social basic insurance system for the present age. She pointed out that the importance of corporate supplementary insurance and the applying of Fully-funded system. Secondly, AS87 and AS88 are introduced detailed. At last, the writer analyzed America pension accounting and China’s special situation. She stressed Defined-benefit Plan should be applied and Capitalization approach is a better choice to China. At the same time, the writer regulated and devised China’s pension accounting system.
论文关键词： 养老金会计；现收现付制；完全积累制；设定收益计划；设定提存计划；
Key words（英文摘要）： Pension accounting；Pay-as-you-go；Fully-Funded System；Defined-benefit plan；Defined-contribution plan；
Abstract（英文摘要）： According to the international standards, China has been an old-age society since the end of 20th century. The old-age problem has put great pressure on China’s basic insurance system, which also has been improved by our government. At present corporate supplementary insurance is encouraged to development greatly. However, the research on China’s pension accounting is scare.In the article, the writer firstly introduced the construction of China’s social basic insurance system for the present age. She pointed out that the importance of corporate supplementary insurance and the applying of Fully-funded system. Secondly, AS87 and AS88 are introduced detailed. At last, the writer analyzed America pension accounting and China’s special situation. She stressed Defined-benefit Plan should be applied and Capitalization approach is a better choice to China. At the same time, the writer regulated and devised China’s pension accounting system.
论文关键词： 养老金会计；现收现付制；完全积累制；设定收益计划；设定提存计划；
Key words（英文摘要）： Pension accounting；Pay-as-you-go；Fully-Funded System；Defined-benefit plan；Defined-contribution plan；