养老金会计的中外比较研究

【作者】 金旭光；

【导师】 傅荣；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 随着科学技术和现代医学的发展，人的平均寿命不断延长，人口的老龄化正成为一种世界趋势。如何完善养老保险体制成为人们关注的焦点。随着退休人数的增多，企业的退休费用也不断增加。为了更好的核算养老金对企业经营的影响，许多会计专家把养老金问题与会计理论结合起来研究，形成了各种各样的养老金会计理论。 养老金会计的目的在于对养老资金的运作进行全面、系统、连续地反映与监督。研究并实行养老金会计，可以较清晰的反映出养老金业务对企业的财务状况、经营成果和现金流量的影响，还有利于财务报表使用者更好的了解与养老金相关的会计信息。 西方国家对于养老金会计的研究起步较早，国际上对于养老金会计研究具有代表性的机构主要是美国财务会计准则委员会(FASB)以及国际会计准则委员会(IASC)。经过多年的发展，以FASB和IASC为代表，国际上的养老金会计已经形成了以权责发生制为基础、系统计量养老金成本；以精算估价为依据、记录和披露养老金资产、负债和损益的一套较为完整的会计体系。 完善的社会保障体系是我国社会主义市场经济的重要组成部分，养老保险制度正是社会保障体系的主要内容。面对越来越多的养老金支出，我国的企业迫切要求对养老金系统进行会计核算。然而，我国对于养老金会计的研究起步较晚，目前还没有系统的养老金会计准则，各企业在实践中的会计处理方法并不规范和统一，会计处理方法还较为简单。我国目前养老金会计研究的核心问题是，在借鉴发达国家经验的基础上，结合我国的实际情况，尽快建立有中国特色的养老金会计体系。 基于上述考虑，笔者选择养老金会计的中外比较作为硕士论文的选题。本文对中外养老金会计进行了介绍并加以对比和评价，在借鉴国际经验的基础上对建立我国的养老金会计准则提出了建议。全文共分为四个部分： 第一部分“引言”说明了研究养老金会计的重要性，研究现状及本文的内容安排。 第二部分“中外养老金会计的介绍”分别介绍了国外(主要是美国)及我国现阶段的养老金制度以及养老金的会计核算方法。 第三部分“中外养老金靴的比较与评价”对国内外养老金制觑养老金会计处理方法进行了对比并评析其优缺点。 第四部分动有中国特色的养老金部核算体系”在借鉴国外经验的基础上指出了我国养老金制度需脏的地方，并跳基础上对我国养老金锁脚o的框架体系作了设想。 本文的创新之处在于： ＊在介绍的基础上，系统深人的对中外养老金制度尤其是中外养老金锁进行了比较、分析和评价。 2．对我国养老金会计准则框架体系提出了自己的设想。更多还原

【Abstract】 With the technology and modern medicine’s development, human beings’ average age is longer than before. So the increasing of old people is on the corner of century. How to set up an effective penalty system has become a hotspot Because of the large number of retired employee, the burden of company has increased. To account fairly for penalty’s impact on companies’ operation, many accounting specialists have done lots of research and come to several of pension accounting theories.The aim of pension accounting is to systematically and consciously reveal the operation of pension. Implementation of pension accounting will fairly present the impact of pension on the financial condition, operation results and cash flow. As the same time, it will make the accounting information more relevant to users.The pension accounting research started in modern countries. Through many years development, pension accounting research has set up a complete system that is based on accrual basis, systematical measure of pension costs, and accurate evaluation to record and disclose pension assets, debits and benefits. Many entities have published many research results and the most respective entities are FASB and IASC.An effective social insurance system is an important aspect of our socialist market economics. And penalty insurance is a necessary part of social insurance system. The more pension, the more unguent our companies account for pension systematically. Pension accounting is new to our country and it worth much research and discussion. The core problem of pension accounting is to set up our own pension accounting system to adapt to our current position.This thesis tries to discuss some difficult accounting problems resulting from pension. Comparing different ways throughout the world, I expect that it can be helpful to the improvement of our pension accounting system. In this thesis, the discussion on pension accounting is divided in four parts.Part one, introduction. This thesis begins with the importance of pensionaccounting. And then I interpret our current research about pension accounting. At the last of this part I introduce the arrangement of this thesis.Part two, the research results in developed countries and China. This part I introduce the practices of developed countries and our country in pension accounting.Part three, comparison and evaluation of different practices in pension accounting. In this part I compare different countries’ pension accounting and analysis the advantages and disadvantages of different ways.Part four, setting up our system of pension accounting. After draw the lesson from other countries, I point out many areas that should be improved and make some suggestion about the framework of our pension accounting standards.The break points in my thesis are as follows:1.Closely comparison, analysis and evaluation of the practices of pension accounting in developed countries and China.2.My suggestions on the framework of our pension accounting standards.更多还原