我国企业年金会计核算规范的思考

企业年金计划的会计核算是一个崭新的课题,特别是确定受益型企业年金计划,其在我国的会计核算规范中几乎是空白。本文分析了我国当前企业年金管理模式及不足,对我国企业年金会计实务处理现状及相关的会计准则进行思考,最后提出规范与加强企业年金会计核算的必要性,希望对推动我国企业年金会计核算体系的形成起到一定的作用。

Thinking of China enterprise pension accounting auditing regulation

Accounting of the enterprise annuity is a new subject in China,especially of the Defined Benefits Plan which is nearly blank in our country's accounting standard This article mainly analyzes our country current enterprise annuity management pattern and the insufficiencies,carries on the ponder to the present situation of current accounting treatment and the interrelated accounting regulations of enterprise annuity,finally proposes that our country are facing the press to standard and strengthen accounting system of enterprise annuity and should establish the enterprise annuity accounting system as soon as possible This paper is expected to play a certain role in the forming of the enterprise annuity accounting system