| 论企业年金会计主体 |
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| 引用本文： | 杨勇.论企业年金会计主体[J].中央财政金融学院学报,2006(4):87-91. |
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| 作者姓名： | 杨勇 |
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| 作者单位： | 中央财经大学会计学院 北京100081 |
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| 摘 要： | 企业年金作为一项新兴的社会保障制度越来越受到我国的关注和重视,对企业年金进行会计研究在我国只是刚刚起步。本文从会计主体角度研究企业年金,关键是从会计理论基础和企业年金制度如何有机结合,如何从企业年金的根本出发点进行会计相关的理论和实务研究,提出适合企业年金制度发展的会计主体理论。
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| 关 键 词： | 企业年金 会计主体 |
| 文章编号： | 1000-1549（2006）04-0087-05 |
| 收稿时间： | 2006-01-10 |
| 修稿时间： | 2006年1月10日 |
A Discussion about Accounting Entity of Enterprises' Annuity |
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| YANG Yong.A Discussion about Accounting Entity of Enterprises'''' Annuity[J].Journal of Central University of Finance & Economics,2006(4):87-91. |
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| Authors: | YANG Yong |
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| Abstract: | In China,Enterprises' Annuity is a new social security system on which has more emphasis.However,the research of accounting about Enterprises' Annuity has just a new step.This paper has a new research angle from accounting entity,especially to discuss how to combine the enterprises' annuity system with accounting theory basis.Moreover,this paper hope to find the accounting entity theory, which suits the development of this system,from the research method of accounting theory and practice with the nature of enterprises' annuity. |
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| Keywords: | Enterprises' annuity Accounting entity |
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