我國(guó)養(yǎng)老金會(huì)計(jì)現(xiàn)狀及改進(jìn)研究
發(fā)布時(shí)間：2018-08-29 13:13
【摘要】：中國(guó)老齡化進(jìn)程正在逐步加快，我國(guó)養(yǎng)老金體系中退休贍養(yǎng)率不斷提高、制度成本急劇上升等問(wèn)題逐漸暴露，養(yǎng)老金改革亟待推進(jìn)。2011年，國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)加快了全球統(tǒng)一的高質(zhì)量會(huì)計(jì)準(zhǔn)則的制定進(jìn)程，修訂發(fā)布《國(guó)際會(huì)計(jì)準(zhǔn)則第19號(hào)——雇員福利》。為積極推進(jìn)我國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際趨同，2014年伊始，財(cái)政部修訂印發(fā)《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)——職工薪酬》。這為本文研究提供了政策背景和可行性。CAS9（2014）引入的設(shè)定受益計(jì)劃是我國(guó)養(yǎng)老金會(huì)計(jì)改進(jìn)的難點(diǎn)所在，國(guó)內(nèi)對(duì)這方面研究較為缺乏，本文重點(diǎn)予以關(guān)注。 本文運(yùn)用規(guī)范分析方法對(duì)養(yǎng)老金會(huì)計(jì)的相關(guān)問(wèn)題進(jìn)行研究。首先對(duì)養(yǎng)老金基礎(chǔ)理論進(jìn)行梳理。其次，研究我國(guó)養(yǎng)老金會(huì)計(jì)的發(fā)展歷程并最終定位于CAS9（2014），在此基礎(chǔ)上作出中西方養(yǎng)老金會(huì)計(jì)準(zhǔn)則的國(guó)際比較，進(jìn)而指出我國(guó)養(yǎng)老金會(huì)計(jì)準(zhǔn)則存在的不足，從不同層次切入提出改進(jìn)的具體措施，主要包括以下幾點(diǎn)：（1）我國(guó)養(yǎng)老金會(huì)計(jì)準(zhǔn)則需要進(jìn)一步改進(jìn)結(jié)構(gòu)框架、關(guān)于設(shè)定受益計(jì)劃的具體規(guī)范及其涵蓋內(nèi)容；（2）重點(diǎn)關(guān)注設(shè)定受益養(yǎng)老金計(jì)劃的會(huì)計(jì)處理，通過(guò)應(yīng)用舉例詳細(xì)說(shuō)明，建議設(shè)立“養(yǎng)老金費(fèi)用”、“養(yǎng)老金資產(chǎn)”、“應(yīng)付養(yǎng)老金”等專用會(huì)計(jì)賬戶，對(duì)養(yǎng)老金義務(wù)及計(jì)劃資產(chǎn)進(jìn)行單獨(dú)核算；（3）針對(duì)我國(guó)設(shè)定受益計(jì)劃建立尚不普遍、集中在大型國(guó)有企業(yè)的現(xiàn)狀，，深入分析原因及其經(jīng)濟(jì)后果——無(wú)形中增加了企業(yè)的財(cái)務(wù)壓力、影響企業(yè)所有者權(quán)益、經(jīng)營(yíng)成果及對(duì)養(yǎng)老金會(huì)計(jì)信息的控制，但是更加有力地保障員工的養(yǎng)老金福利。故應(yīng)大力發(fā)展設(shè)定受益養(yǎng)老金計(jì)劃，與設(shè)定提存計(jì)劃并存，共同充實(shí)養(yǎng)老金體系建設(shè)；（4）在養(yǎng)老金會(huì)計(jì)理論框架、養(yǎng)老金體系改革、相關(guān)法律法規(guī)及稅收政策、精算師人才培養(yǎng)等相配套的外部環(huán)境方面仍需作出努力。 本文的創(chuàng)新之處在于：（1）國(guó)內(nèi)學(xué)者對(duì)我國(guó)設(shè)定受益計(jì)劃的實(shí)施現(xiàn)狀研究較為缺乏，本文深入分析原因及其經(jīng)濟(jì)后果，并提出大力發(fā)展設(shè)定受益養(yǎng)老金計(jì)劃的改進(jìn)建議；（2）以財(cái)政部修訂發(fā)布CAS9（2014）的最新動(dòng)態(tài)為背景對(duì)養(yǎng)老金會(huì)計(jì)進(jìn)行深入研究，分別就設(shè)定提存計(jì)劃和設(shè)定受益計(jì)劃下的養(yǎng)老金會(huì)計(jì)處理進(jìn)行探討，并通過(guò)應(yīng)用舉例詳細(xì)說(shuō)明，提出設(shè)立“養(yǎng)老金費(fèi)用”、“養(yǎng)老金資產(chǎn)”、“應(yīng)付養(yǎng)老金”等專用會(huì)計(jì)賬戶單獨(dú)核算。
[Abstract]:The aging process in China is speeding up gradually, the retirement support rate in China's pension system is increasing and the system costs are rising sharply. Pension reform needs to be promoted urgently in 2011. IASB has speeded up the process of establishing globally uniform high quality accounting standards, revising and issuing IAS 19-employee benefits. In order to actively promote the international convergence of accounting standards in China, at the beginning of 2014, the Ministry of Finance revised and issued Accounting Standards for Enterprises No. 9-employee compensation. This provides the policy background and feasibility for this study. CAS9 (2014) introduced the established benefit plan is the difficulty of the improvement of pension accounting in China, the domestic research on this area is relatively scarce, this paper focuses on it. This article uses the standard analysis method to carry on the research to the pension accounting related question. First of all, the basic theory of pension is combed. Secondly, the development course of pension accounting in China is studied and finally positioned in CAS9 (2014). On this basis, the international comparison of pension accounting standards between China and the West is made, and the shortcomings of China's pension accounting standards are pointed out. The specific measures for improvement are put forward from different levels, including the following points: (1) China's pension accounting standards need to further improve the framework of the structure, the specific norms on the establishment of benefit plan and its coverage; (II) focusing on the accounting treatment of setting up a benefit pension scheme, and proposing, through examples of application, the establishment of special accounting accounts such as "pension costs", "pension assets", "pension payable", etc., (3) aiming at the establishment of benefit plan in our country, it is not common to set up benefit plan, focusing on the current situation of large state-owned enterprises, deeply analyzing the reasons and its economic consequences, which increases the financial pressure of enterprises. It affects the owner's equity, management results and the control of pension accounting information, but more effectively protects the pension benefits of employees. Therefore, we should make great efforts to develop the benefit pension plan, co-exist with the set deposit plan, and enrich the construction of pension system. (4) in the theoretical framework of pension accounting, the reform of pension system, the relevant laws and regulations and tax policies, The external environment, such as the training of actuary personnel, still needs to make efforts. The innovations of this paper are as follows: (1) the domestic scholars lack of research on the implementation status of China's established benefit plan. This paper deeply analyzes the reasons and its economic consequences, and puts forward suggestions to improve the development of the established benefit pension plan; (2) taking the latest development of CAS9 (2014) revised by the Ministry of Finance as the background, this paper makes a deep study on pension accounting, and discusses the treatment of pension accounting under the set deposit plan and the set benefit plan respectively, and explains in detail through the application examples. Special accounting accounts such as "pension expenses", "pension assets" and "pension payable" are proposed.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F842.67;F840.4
本文編號(hào)：2211315
[Abstract]:The aging process in China is speeding up gradually, the retirement support rate in China's pension system is increasing and the system costs are rising sharply. Pension reform needs to be promoted urgently in 2011. IASB has speeded up the process of establishing globally uniform high quality accounting standards, revising and issuing IAS 19-employee benefits. In order to actively promote the international convergence of accounting standards in China, at the beginning of 2014, the Ministry of Finance revised and issued Accounting Standards for Enterprises No. 9-employee compensation. This provides the policy background and feasibility for this study. CAS9 (2014) introduced the established benefit plan is the difficulty of the improvement of pension accounting in China, the domestic research on this area is relatively scarce, this paper focuses on it. This article uses the standard analysis method to carry on the research to the pension accounting related question. First of all, the basic theory of pension is combed. Secondly, the development course of pension accounting in China is studied and finally positioned in CAS9 (2014). On this basis, the international comparison of pension accounting standards between China and the West is made, and the shortcomings of China's pension accounting standards are pointed out. The specific measures for improvement are put forward from different levels, including the following points: (1) China's pension accounting standards need to further improve the framework of the structure, the specific norms on the establishment of benefit plan and its coverage; (II) focusing on the accounting treatment of setting up a benefit pension scheme, and proposing, through examples of application, the establishment of special accounting accounts such as "pension costs", "pension assets", "pension payable", etc., (3) aiming at the establishment of benefit plan in our country, it is not common to set up benefit plan, focusing on the current situation of large state-owned enterprises, deeply analyzing the reasons and its economic consequences, which increases the financial pressure of enterprises. It affects the owner's equity, management results and the control of pension accounting information, but more effectively protects the pension benefits of employees. Therefore, we should make great efforts to develop the benefit pension plan, co-exist with the set deposit plan, and enrich the construction of pension system. (4) in the theoretical framework of pension accounting, the reform of pension system, the relevant laws and regulations and tax policies, The external environment, such as the training of actuary personnel, still needs to make efforts. The innovations of this paper are as follows: (1) the domestic scholars lack of research on the implementation status of China's established benefit plan. This paper deeply analyzes the reasons and its economic consequences, and puts forward suggestions to improve the development of the established benefit pension plan; (2) taking the latest development of CAS9 (2014) revised by the Ministry of Finance as the background, this paper makes a deep study on pension accounting, and discusses the treatment of pension accounting under the set deposit plan and the set benefit plan respectively, and explains in detail through the application examples. Special accounting accounts such as "pension expenses", "pension assets" and "pension payable" are proposed.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F842.67;F840.4
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 徐全華;;美國(guó)養(yǎng)老金會(huì)計(jì)的最新發(fā)展及其啟示[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2008年09期
2 劉愛東,王慧;對(duì)養(yǎng)老金會(huì)計(jì)中幾個(gè)問(wèn)題的思考[J];財(cái)會(huì)月刊;2002年10期
3 李峰;;西方養(yǎng)老金會(huì)計(jì)準(zhǔn)則概覽[J];財(cái)會(huì)月刊;2009年23期
4 韓雪蓮;;完善我國(guó)養(yǎng)老金會(huì)計(jì)核算制度芻議[J];地方財(cái)政研究;2009年01期
5 朱玉廣;孫碩;;職工薪酬準(zhǔn)則征求意見稿之不足[J];財(cái)會(huì)月刊;2013年07期
6 盧中偉;;美國(guó)企業(yè)養(yǎng)老金會(huì)計(jì)準(zhǔn)則及其對(duì)我國(guó)的啟示(上)[J];財(cái)會(huì)學(xué)習(xí);2011年06期
7 周亞婷;;淺談我國(guó)職工薪酬準(zhǔn)則的變化[J];中國(guó)管理信息化;2014年18期
8 唐瀅瀅;汪祥耀;;國(guó)際租賃準(zhǔn)則變革及最新進(jìn)展研究[J];財(cái)會(huì)學(xué)習(xí);2014年07期
9 張迎新;我國(guó)養(yǎng)老金會(huì)計(jì)發(fā)展趨勢(shì)之理論探討[J];華北工學(xué)院學(xué)報(bào)(社科版);2001年04期
10 黃新;;會(huì)計(jì)準(zhǔn)則中的職工薪酬問(wèn)題中外比較[J];合作經(jīng)濟(jì)與科技;2009年06期
本文編號(hào)：2211315
本文鏈接：http://www.lk138.cn/jingjilunwen/bxjjlw/2211315.html
最近更新
教材專著
