年金会计相关问题研究

本文对企业年金的性质和年金会计主体进行了界定,认为年金的会计处理应建立在劳动报酬观的基础上,并以企业和年金基金为双重主体进行会计核算。在此基础上,讨论了西方企业年金会计准则对缴费确定型计划和待遇确定型计划的会计处理方法及其信息披露,同时对我国企业年金会计准则的相关内容进行了比较说明,并对如何完善我国企业年金会计的发展提出了建议。

Question Research on Enterprise Pension Accounting

This article first defines the quality of enterprise pension and the accounting entity and holds the idea that pension accounting should be laid on the foundation of working and employment.On that basis,it discusses the means to deal with the accounting and information disclosure about defined contribution plan and defined benefit plan from the western enterprises' point of view as well as a comparison with pension accounting standards in China.Last the article presents the suggestion on how to improve the accounting standards for business enterprises in China.