我國養(yǎng)老金會計現(xiàn)狀及改進研究
發(fā)布時間：2018-08-29 13:13
【摘要】：中國老齡化進程正在逐步加快，我國養(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題逐漸暴露，養(yǎng)老金改革亟待推進。2011年，國際會計準則理事會加快了全球統(tǒng)一的高質(zhì)量會計準則的制定進程，修訂發(fā)布《國際會計準則第19號——雇員福利》。為積極推進我國會計準則的國際趨同，2014年伊始，財政部修訂印發(fā)《企業(yè)會計準則第9號——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)定受益計劃是我國養(yǎng)老金會計改進的難點所在，國內(nèi)對這方面研究較為缺乏，本文重點予以關(guān)注。 本文運用規(guī)范分析方法對養(yǎng)老金會計的相關(guān)問題進行研究。首先對養(yǎng)老金基礎(chǔ)理論進行梳理。其次，研究我國養(yǎng)老金會計的發(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)老金會計準則的國際比較，進而指出我國養(yǎng)老金會計準則存在的不足，從不同層次切入提出改進的具體措施，主要包括以下幾點：（1）我國養(yǎng)老金會計準則需要進一步改進結(jié)構(gòu)框架、關(guān)于設(shè)定受益計劃的具體規(guī)范及其涵蓋內(nèi)容；（2）重點關(guān)注設(shè)定受益養(yǎng)老金計劃的會計處理，通過應(yīng)用舉例詳細說明，建議設(shè)立“養(yǎng)老金費用”、“養(yǎng)老金資產(chǎn)”、“應(yīng)付養(yǎng)老金”等專用會計賬戶，對養(yǎng)老金義務(wù)及計劃資產(chǎn)進行單獨核算；（3）針對我國設(shè)定受益計劃建立尚不普遍、集中在大型國有企業(yè)的現(xiàn)狀，，深入分析原因及其經(jīng)濟后果——無形中增加了企業(yè)的財務(wù)壓力、影響企業(yè)所有者權(quán)益、經(jīng)營成果及對養(yǎng)老金會計信息的控制，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)老金計劃，與設(shè)定提存計劃并存，共同充實養(yǎng)老金體系建設(shè)；（4）在養(yǎng)老金會計理論框架、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）國內(nèi)學者對我國設(shè)定受益計劃的實施現(xiàn)狀研究較為缺乏，本文深入分析原因及其經(jīng)濟后果，并提出大力發(fā)展設(shè)定受益養(yǎng)老金計劃的改進建議；（2）以財政部修訂發(fā)布CAS9（2014）的最新動態(tài)為背景對養(yǎng)老金會計進行深入研究，分別就設(shè)定提存計劃和設(shè)定受益計劃下的養(yǎng)老金會計處理進行探討，并通過應(yīng)用舉例詳細說明，提出設(shè)立“養(yǎng)老金費用”、“養(yǎng)老金資產(chǎn)”、“應(yīng)付養(yǎng)老金”等專用會計賬戶單獨核算。
[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.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F842.67;F840.4
本文編號：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.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F842.67;F840.4
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