新会计准则下企业年金会计问题研究
本站原创 论文中文摘要：企业年金是指在政府强制实施的基本养老保险制度之外,企业在国家政策的指导下,根据自身经济实力和经济状况建立的,旨在为本企业职工提供一定程度退休收入保障的制度。随着世界以及我国的人口老龄化趋势的加剧,人口老龄化问题使得社会基本养老债务负担日益沉重,企业年金制度就是在人口老龄化加剧以及政府养老财政负担沉重的背景下产生的。检验一个制度是否有效,是否得到良好的运行,反映和监督必不可少。而企业年金会计,就是全面、系统、连续地反映与监督基于企业年金计划下形成的养老金的筹集、运营及保值、发放过程的会计。从我国企业年金制度实施的十多年来看,企业年金的发展已经初具规模,但企业年金的会计处理和会计规范相对较少,仅是2006年我国财政部颁布的《企业会计准则第10号——企业年金基金》,对以企业年金基金为主体的会计确认、计量和列报做了规范,开始了对企业年金会计的研究与规定。但这仅是对企业年金投资运营阶段即以基金为主体的的会计处理的规范,而对企业为主体的企业年金缴费阶段的会计处理没有相应的规定。同时,有关于企业年金会计的相关法律、税收政策、信息披露以及会计监管等存在的问题,都制约着我国企业年金制度的发展。如何规范企业年金会计的处理,制定有效法律法规,加强企业年金的监管和信息披露就是我们亟需解决的问题。本文从企业年金概念出发,首先介绍了企业年金计划的性质、特征,运营模式以及我国企业年金制度的发展历程和意义。然后研究了企业年金会计相关理论,包括企业年金会计目标、基本假设、核算原则等,并构建了企业年金会计体系,即分缴费阶段以及投资运营阶段的企业年金的会计确认、计量和列报。接着就我国企业年金制度以及企业年金会计存在的问题提出了相应的意见,包括企业年金税收政策、会计处理规范、企业年金会计监管等。其次就吉林省电力有限公司实施的企业年金制度做了分析与评价,并提出了建议。最后,就我国的企业年金会计未来进行了关注与展望
Abstract（英文摘要）： Since the seventies of the twentieth century, the aging of the population makes the countries all over the world fall in to the old-age financial crisis, the issue of aging population becomes serious, the debt burden of the basic old-age insurance is increasingly hey, all of which make the governments take measures to reform the pension system, and establish a supplementary pension insurance. The establishment of China’s enterprise annuity system is in such a large background. Enterprise annuity is different from the compulsory basic old-age insurance, or the commercial insurance. Enterprises annuity fund take the function of fully accumulation, individual accounts management, and market-oriented operation mode. It takes the principle of voluntary, and gives a certain degree of policies of preferential tax. The enterprise annuity is composed of three parts which is the payment of the enterprises, payment of the individuals and the operation earning of itself.Enterprise annuity accounting is an accounting that reflects and supervises the collection, operation, preservation and payment of the pension comprehensively, systematically and continuously under the scheme of the enterprise annuity. As the open model of the cycle of the enterprise annuity, the accounting of the enterprise annuity is different from the financial accounting system of the general business, it is composed of two phases, the enterprise annuity payment period in which the accounting entity is enterprise, and the investment and operation period which main entity is enterprise annuity funds: in the payment period, enterprise annuity is the obligation of pension payment that the enterprise should pay to the employee, and the industry needs to make this future obligation reflect as the cost of the enterprise reasonably. In the period of operation and investment, the annuity fund has become an accumulated storage fund under the annuity plan to repay the debt, the fund has gotten rid of the sponsors of the enterprise annuity plan, only invests and operates in accordance with the investment program, forms its own asset, liabilities, income, expenditures, and the balance, form a separate accounting entity. The different characters of the enterprise annuity of the two periods lead to the differences of the accounting system of the two periods.There are many objectives for the enterprise accounting, including to provide useful information for the enterprise annuity stakeholders, and to help them to operate and make decision; to assess the enterprise annuity operators’entrusted responsibility of the implementation of the enterprise annuity; to strengthen the operation and management of the enterprise annuity. However, in general, the most fundamental goal of the enterprise annuity accounting is to enhance the benefit of the enterprise annuity during the operation, to achieve the preservation and the increment of the enterprise annuity. In the assumptions of the enterprise annuity accounting, besides the difference of its accounting entity’s with the general accounting entities, there are two different accounting entities in the two periods, the rest assumptions including the continuing operations, accounting phases and monetary measures are consistent with the general financial accounting. At the same time, the enterprise annuity in our country is also in accordance with the international practice. It takes the accounting principle such as accrual, substance over form, full disclosure and so on to make the accounting recognition, measurement and presentation.As mentioned before, in the construction of the accounting system of the enterprise annuity accounting, it needs to account according to the paying period and the operating period these two periods respectively. In the paying period, the accounting entity is the enterprise itself, the accounting in this period is the same with the traditional accounting, is seen as the delayed wages for the enterprise to pay for the employees. In the accounting dealings, it needs to confirm the cost in accordance with the amount, and draw with their own assets, the involved accounting elements are the assets, liabilities and the costs. The difficulty of this period is the measurement of the cost of the enterprise annuity under the type of defined benefit. Different with the type of defined contribution which measures the expense according to the current service cost. This type need to promise make the payment that they need to pay for the employees in the future convert into current cost. During the measurement, besides consider the current costs, there are still other factors such as prior service cost, interest cost, the reward of the fund, actuarial gains and losses, the changes of risk in the future and so on, the process of calculation is complex, and needs actuary to calculate, now our country does not he this conditions yet. In the accumulation and the paying period, the accounting involves five accounting factors, including the assets、liabilities、revenue、costs and the balance. Among them, the assets include the money funds, settlement accounts receivable of securities, dividend receivable, interest receivable, buying securities and return sale, other receivables, bond investment, fund investment, stock investment and other investment. The liabilities include the payable treatments to beneficiaries, management fees payable to the trustee, management fees payable to the investment manager, tax payable, prices of sale of repurchased bonds, interest payable, commissions payable and other payables. In the process of operating, the enterprise annuity forms the various incomes including the stock price income, the bond spread income, the fund spread income, the bond interest income, dividend funds income, deposit interest income, the income of the buying securities and return sale, changes in fair value gains and losses and other incomes. The costs include the trustee fees, custodian fees, investment management fees and other costs; the net asset only refers to the account of enterprise annuity fund. It includes the balance of the assets minus liabilities, and also include the fees charged and payable and into or the out of the account.In the process of the development of enterprise annuity system and the enterprise annuity accounting, there are some problems accompanied that constrain the development of the enterprise annuity. The first is the size of the development of the enterprise annuity system. China’s enterprise annuity system has the problem of all scale, low replacement rate, absence of tax incentives, and the lag of the relative laws and regulations, all of which restrict the footsteps of the development of the enterprise annuity. And second, China’s enterprise annuity under the new accounting standard doesn’t make clear criterion about the accounting dealing in the paying period of the enterprise annuity, which make the accounting dealing non-uniform, non-standard. And besides, the regulation about the information disclosure system of the enterprise annuity is imperfect, which makes the beneficiaries of the enterprise annuity in a weak position. And at the same time, the imperfection of the capital market and the accounting supervision system both restrict the healthy development of the enterprise annuity. To solve the problems above, what need to do is to let the government guide, enforce the enterprise annuity plan vigorously, improve the legislative system of enterprise annuity, make the preferential tax policies, establish the enterprise annuity accounting standards whose entity is enterprise itself as soon as possible, strengthen the information disclosure system of the enterprise annuity, improve the capital markets in our country, strengthen the investment and the accounting supervision of the enterprise annuity.The implement of the enterprise annuity system of Jilin Electric Power Limited Company has its significance and effectiveness, this paper analyses and evaluates the enterprise annuity system of this company, summers up the effects of the enterprise annuity system and also gives a sound proposal, to expect the better development of the annuity system in our country. Finally, this paper concerned on the trends of the development of the enterprise annuity, and give proposals for the better development of the enterprise annuity.
论文关键词： 企业年金；企业年金会计；核算体系；信息披露及监督；
Key words（英文摘要）： enterprise annuity；enterprise annuity accounting；accounting systems；information disclosure and supervision；
Abstract（英文摘要）： Since the seventies of the twentieth century, the aging of the population makes the countries all over the world fall in to the old-age financial crisis, the issue of aging population becomes serious, the debt burden of the basic old-age insurance is increasingly hey, all of which make the governments take measures to reform the pension system, and establish a supplementary pension insurance. The establishment of China’s enterprise annuity system is in such a large background. Enterprise annuity is different from the compulsory basic old-age insurance, or the commercial insurance. Enterprises annuity fund take the function of fully accumulation, individual accounts management, and market-oriented operation mode. It takes the principle of voluntary, and gives a certain degree of policies of preferential tax. The enterprise annuity is composed of three parts which is the payment of the enterprises, payment of the individuals and the operation earning of itself.Enterprise annuity accounting is an accounting that reflects and supervises the collection, operation, preservation and payment of the pension comprehensively, systematically and continuously under the scheme of the enterprise annuity. As the open model of the cycle of the enterprise annuity, the accounting of the enterprise annuity is different from the financial accounting system of the general business, it is composed of two phases, the enterprise annuity payment period in which the accounting entity is enterprise, and the investment and operation period which main entity is enterprise annuity funds: in the payment period, enterprise annuity is the obligation of pension payment that the enterprise should pay to the employee, and the industry needs to make this future obligation reflect as the cost of the enterprise reasonably. In the period of operation and investment, the annuity fund has become an accumulated storage fund under the annuity plan to repay the debt, the fund has gotten rid of the sponsors of the enterprise annuity plan, only invests and operates in accordance with the investment program, forms its own asset, liabilities, income, expenditures, and the balance, form a separate accounting entity. The different characters of the enterprise annuity of the two periods lead to the differences of the accounting system of the two periods.There are many objectives for the enterprise accounting, including to provide useful information for the enterprise annuity stakeholders, and to help them to operate and make decision; to assess the enterprise annuity operators’entrusted responsibility of the implementation of the enterprise annuity; to strengthen the operation and management of the enterprise annuity. However, in general, the most fundamental goal of the enterprise annuity accounting is to enhance the benefit of the enterprise annuity during the operation, to achieve the preservation and the increment of the enterprise annuity. In the assumptions of the enterprise annuity accounting, besides the difference of its accounting entity’s with the general accounting entities, there are two different accounting entities in the two periods, the rest assumptions including the continuing operations, accounting phases and monetary measures are consistent with the general financial accounting. At the same time, the enterprise annuity in our country is also in accordance with the international practice. It takes the accounting principle such as accrual, substance over form, full disclosure and so on to make the accounting recognition, measurement and presentation.As mentioned before, in the construction of the accounting system of the enterprise annuity accounting, it needs to account according to the paying period and the operating period these two periods respectively. In the paying period, the accounting entity is the enterprise itself, the accounting in this period is the same with the traditional accounting, is seen as the delayed wages for the enterprise to pay for the employees. In the accounting dealings, it needs to confirm the cost in accordance with the amount, and draw with their own assets, the involved accounting elements are the assets, liabilities and the costs. The difficulty of this period is the measurement of the cost of the enterprise annuity under the type of defined benefit. Different with the type of defined contribution which measures the expense according to the current service cost. This type need to promise make the payment that they need to pay for the employees in the future convert into current cost. During the measurement, besides consider the current costs, there are still other factors such as prior service cost, interest cost, the reward of the fund, actuarial gains and losses, the changes of risk in the future and so on, the process of calculation is complex, and needs actuary to calculate, now our country does not he this conditions yet. In the accumulation and the paying period, the accounting involves five accounting factors, including the assets、liabilities、revenue、costs and the balance. Among them, the assets include the money funds, settlement accounts receivable of securities, dividend receivable, interest receivable, buying securities and return sale, other receivables, bond investment, fund investment, stock investment and other investment. The liabilities include the payable treatments to beneficiaries, management fees payable to the trustee, management fees payable to the investment manager, tax payable, prices of sale of repurchased bonds, interest payable, commissions payable and other payables. In the process of operating, the enterprise annuity forms the various incomes including the stock price income, the bond spread income, the fund spread income, the bond interest income, dividend funds income, deposit interest income, the income of the buying securities and return sale, changes in fair value gains and losses and other incomes. The costs include the trustee fees, custodian fees, investment management fees and other costs; the net asset only refers to the account of enterprise annuity fund. It includes the balance of the assets minus liabilities, and also include the fees charged and payable and into or the out of the account.In the process of the development of enterprise annuity system and the enterprise annuity accounting, there are some problems accompanied that constrain the development of the enterprise annuity. The first is the size of the development of the enterprise annuity system. China’s enterprise annuity system has the problem of all scale, low replacement rate, absence of tax incentives, and the lag of the relative laws and regulations, all of which restrict the footsteps of the development of the enterprise annuity. And second, China’s enterprise annuity under the new accounting standard doesn’t make clear criterion about the accounting dealing in the paying period of the enterprise annuity, which make the accounting dealing non-uniform, non-standard. And besides, the regulation about the information disclosure system of the enterprise annuity is imperfect, which makes the beneficiaries of the enterprise annuity in a weak position. And at the same time, the imperfection of the capital market and the accounting supervision system both restrict the healthy development of the enterprise annuity. To solve the problems above, what need to do is to let the government guide, enforce the enterprise annuity plan vigorously, improve the legislative system of enterprise annuity, make the preferential tax policies, establish the enterprise annuity accounting standards whose entity is enterprise itself as soon as possible, strengthen the information disclosure system of the enterprise annuity, improve the capital markets in our country, strengthen the investment and the accounting supervision of the enterprise annuity.The implement of the enterprise annuity system of Jilin Electric Power Limited Company has its significance and effectiveness, this paper analyses and evaluates the enterprise annuity system of this company, summers up the effects of the enterprise annuity system and also gives a sound proposal, to expect the better development of the annuity system in our country. Finally, this paper concerned on the trends of the development of the enterprise annuity, and give proposals for the better development of the enterprise annuity.
论文关键词： 企业年金；企业年金会计；核算体系；信息披露及监督；
Key words（英文摘要）： enterprise annuity；enterprise annuity accounting；accounting systems；information disclosure and supervision；