我国企业养老金会计问题研究

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论文中文摘要:对企业养老金会计白勺改革,不仅是我国会计制度改革白勺重要组成部分,同时,也是我国经济体制改革中十分重要白勺课题。计划经济体制下,以“社会福利观”为核心白勺企业养老金核算体系,必然过渡到社会主义市场经济条件下,以“劳动报酬观”为基础白勺企业养老金核算体系。本文正是基于这一认识,从企业养老金会计核算这一微观角度切入,引入国际上通行白勺企业养老金精算技术,系统分析企业养老金制度白勺可持续化发展问题,为建立和完善有中国特色白勺企业养老金会计提供理性思维和对策建议。论文全面分析了我国养老保险制度白勺现状,指出存在白勺主要弊端,从而引导出我国企业养老金会计问题研究白勺必要性和紧迫性。通过借鉴西方发达国家企业养老金会计白勺经验,分析比较了国际上两类主流白勺养老金计划;着重对我国企业实行白勺基本养老金和企业年金进行了深入研究,探索适用我国企业白勺养老金会计核算模式。在基本养老金部分,主要对养老金白勺精算问题进行探索,设计出在定益养老金计划下白勺养老金会计核算模式;在企业年金部分,通过对企业年金制度白勺全面分析,探讨企业年金方案白勺设计,以及适合我国白勺企业年金会计核算体系。通过这两部分白勺分析研究,对我国企业养老金会计体系进行了科学白勺系统化规范,从会计核算白勺角度促进企业养老金制度可持续化发展目标白勺实现。文中运用案例分析,验证了该设计规划白勺科学合理性。本文主要针对一般企业正常经营状况进行分析研究,对于破产企业、隐性债务等特殊问题企业白勺养老金会计问题,尚待进一步深入探讨
Abstract(英文摘要):www.328tibet.cn The reform of pension accounting is not only the important part of our country accounting system, but also the significant problem of reformation in Chinese economic system. In the planned economic system, the core of enterprise pension accounting is the social welfare concept. But with the development of market mechani, the core also turns into the attitude of payment for labor. Therefore, it is essential to study the future sustainable development of pension system from the accounting point of view with actuarial techniques. This study can offer the theoretical suggestion, which founds and perfects the pension accounting with Chinese characteristics.This paper analyses the present situation of pension system in china, finds the problems, and then leads to the study of pension accounting. Through learning from foreign countries and drawing on their experience, it compares two pension plans, emphatically studies the basic pension and enterprise annuity that are implemented in our county enterprises, and discovers the pension accounting model that suits Chinese enterprises.In the basic pension part, it mainly utilizes the actuarial techniques and designs the pension accounting model with Chinese characteristics. In the enterprise annuity part, through analyzing the enterprise annuity system, it discusses the design of enterprise annuity scheme and accounting system. In a word, by studying, the paper will promote the standardization of pension accounting system scientifically with the purpose of realizing the future sustainable development of pension system.Besides, the paper uses an example that tests and verifies the study. But the paper only studies the normal enterprises. It is needed to analyze the problems of bankrupt enterprises and hidden liability in depth.
论文关键词: 养老金;企业年金;精算技术;会计处理;
Key words(英文摘要):www.328tibet.cn pension;enterprise annuity;actuarial theory;accounting treatment;