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我國企業(yè)養(yǎng)老金會(huì)計(jì)相關(guān)問題的探討
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我國企業(yè)養(yǎng)老金會(huì)計(jì)相關(guān)問題的探討
摘 要：世界人口的老齡化使養(yǎng)老保險(xiǎn)這1全球性的課題再次引起了全社會(huì)的廣泛關(guān)注，而企業(yè)養(yǎng)老金會(huì)計(jì)問題則是這1課題中的重要組成部分。目前西方已形成了1整套較為科學(xué)的養(yǎng)老金會(huì)計(jì)體系，經(jīng)過10幾年的改革探索，我國己初步建立起由基本養(yǎng)老保險(xiǎn)、企業(yè)補(bǔ)充養(yǎng)老保險(xiǎn)和個(gè)人儲(chǔ)蓄性養(yǎng)老保險(xiǎn)3個(gè)層次相結(jié)合的養(yǎng)老保險(xiǎn)制度，但總體上說仍處于探索和發(fā)展的階段，特別是對于企業(yè)的養(yǎng)老金會(huì)計(jì)理論與實(shí)務(wù)的研究尚顯滯后。改革現(xiàn)行的養(yǎng)老金制度，構(gòu)建1個(gè)全新的養(yǎng)老金會(huì)計(jì)理論框架，對于解決我國人口日益老齡化問題，完善我國企業(yè)會(huì)計(jì)準(zhǔn)則體系以及適應(yīng)與國際慣例接軌的需要，都具有1定的理論價(jià)值和現(xiàn)實(shí)意義。本文分析了我國養(yǎng)老金制度的實(shí)際情況，通過借鑒西方企業(yè)養(yǎng)老金的研究成果，對企業(yè)養(yǎng)老金的會(huì)計(jì)問題進(jìn)行研究，試圖尋求適合我國國情的企業(yè)養(yǎng)老金制度和會(huì)計(jì)處理方法。
關(guān)鍵詞：養(yǎng)老金會(huì)計(jì)；養(yǎng)老金制度；確定繳費(fèi)制；確定受益制
Discussion of the Connected Pension Accounting in Our Country’s Enterprises
Abstract: The world population’s aging problem makes old-age pension attract the world’s attention again, and accounting of old-age pension in enterprises becomes one important component of the subject. Nowadays, a set of more scientific system of accounting of the old age pension has been formed in western countries. Through over ten years’ reform and exploration, China has initially set up the system of old-age pension, consisting of basic old-age pension, complementary old-age pension in enterprises and personal saving old-age pension, which, however, is at the stage of exploration and development, especially for enterprises’ theory of old- age pension and the delayed practical research. It has the theoretical value and contemporary meaning to reform available old-age pension, and to compose a new theoretical frame of the accounting of old-age pension, which is necessary for solving the increasing population aging problem in our country, perfecting the principle system of Chinese enterprises’ accounting and getting accustomed to international routine. This essay analyzes the actual situation of the system of our country’s old-age pension, researches into the accounting of enterprises’ old-age pension by using the researching achievements of enterprises’ old age pension in western countries, in order to search for the system of enterprises’ old-age pension and accounting methods suitable for the situation in China.
Key words: Pension accounting; Pension system; the defined-contribution system; the defined-benefit system
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