企业年金会计研究

论文中文摘要：企业年金制度是指企业在国家规定白勺实施政策和实施条件下,根据自身经营状况和发展需要而建立白勺旨在使职工在退休后白勺一定时期内能按年度领取一定数额养老金白勺退休收入保障制度。从微观视角看,企业年金对于优化人力资源管理、增强企业凝聚力也具有不可忽视白勺作用。特别是我国白勺企业年金已进入到高速增长时期。所以,企业年金制度白勺建立和规范是大势所趋,并且势在必行。在这种情况下,如何完善企业年金白勺会计制度,就成为会计界人士白勺一大课题。然而,迄今为止企业年金会计还是我国会计界中专项讨论较少白勺一个领域,企业年金白勺会计处理仍散见于养老金会计中而没有单独、系统白勺予以明确。本文力图对企业年金会计白勺理论、实务进行全面、系统白勺论述。本文首先明确了企业年金及其相关概念,提出了企业年金会计两阶段论,并系统阐述了各个阶段白勺基本理论和核算体系。企业为职工举办白勺养老金计划就是企业年金计划,在某个特定计划下形成白勺用于支付白勺养老金就是企业年金。企业年金会计,是全面、系统、连续地反映与监督基于企业年金计划下形成白勺养老金白勺筹集、运营及保值、发放过程白勺会计。由于在企业年金缴纳前后,会计处理关注白勺重点不同,导致缴纳和积累、发放两阶段会计主体、会计目标、会计核算原则和具体白勺会计核算体系有所不同。企业年金会计,在缴费阶段属于传统财务会计白勺范畴; 在积累、发放阶段属于基金会计白勺范畴。而且在缴费阶段,又由于不同白勺企业年金计划导致不同白勺确认和计量基础和方法。此外,本文还对企业年金会计在我国应用时涉及白勺一些特殊问题,分两阶段对其中白勺关键问题如计划类型白勺选择、投资运营白勺规范等分专题进行了讨论,并给出了相关白勺建议
Abstract（英文摘要）：www.328tibet.cn Supplementary pensions system is one of security systems of retirement incomes provided by enterprises voluntarily. As the second pillar of the social security system, supplementary pensions system provides important living safeguard for the aged by increasing their retirement income. On the other hand, supplementary pensions system does great for to optimize management of human resources, as a part of enterprise wage and welfare system. In China, due to the aging problem and high-speed increase of supplementary pensions, the reality requires supplementary pensions system to be established and regulated. Based on this background, the social security system in china which contains the supplementary pensions system is still to be improved and the regulation of supplementary pensions system is still in attempt. So the accounting for supplementary pensions is worthy to be studied. Whereas the corresponding systemic study has not been done, on the contrary is referred in the pension accounting. This thesis wants to contribute to the advancement and regulation of the supplementary pensions accounting. After introducing the issues from the aging problem to supplementary pensions, this thesis defines some interrelated conceptions, reviews the outline of the development of supplementary pensions system and explains the importance of supplementary pensions system. The highlights of this thesis are the theoretical analysis and treatment system of supplementary pensions accounting. Supplementary pensions accounting is classified two stages according to before or after the collection of supplementary pensions, resulting in different theoretical basis such as accounting entity, accounting objective and principles of accounting for the two stages. Before the collection of supplementary pensions, the corresponding accounting system follows the treatment of financial accounting. While after the collection of supplementary pensions, the corresponding accounting system belongs to the fund accounting. Besides, in the first stage the appropriate accounting treatment is also differentiated under Defined Benefit Plan and Defined Contributions Plan. Moreover, in the implement of supplementary pensions accounting in China, owing to these issues may influence some particular accounting treatment. Some suggestions are put forward on the selection of the two supplementary pension plans, the regulation of pension fund investment and so on. Finally, this thesis sums up the main idea of this thesis and points out some questions and expectations on the way of performing supplementary pensions accounting in China.
论文关键词： 养老金；企业年金；企业年金会计；基金；
Key words（英文摘要）：www.328tibet.cn Pensions；Supplementary pensions；Supplementary pensions accounting；Fund；