我國企業養老金會計相關問題的探討
摘 要：世界人口的老齡化使養老保險這1全球性的課題再次引起了全社會的廣泛關注，而企業養老金會計問題則是這1課題中的重要組成部分。目前西方已形成了1整套較為科學的養老金會計體系，經過10幾年的改革探索，我國己初步建立起由基本養老保險、企業補充養老保險和個人儲蓄性養老保險3個層次相結合的養老保險制度，但總體上說仍處於探索和發展的階段，特別是對於企業的養老金會計理論與實務的研究尚顯滯後。改革現行的養老金制度，構建1個全新的養老金會計理論框架，對於解決我國人口日益老齡化問題，完善我國企業會計準則體系以及適應與國際慣例接軌的需要，都具有1定的理論價值和現實意義。本文分析了我國養老金制度的.實際情況，通過借鑑西方企業養老金的研究成果，對企業養老金的會計問題進行研究，試圖尋求適合我國國情的企業養老金制度和會計處理方法。
關鍵詞：養老金會計；養老金制度；確定繳費制；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
