【作者】 余中华；

【导师】 桑士俊；

【作者基本信息】 厦门大学 ， 会计学， 2008， 硕士

【摘要】 随着我国经济的不断发展、人民生活水平的提高和医疗水平的改善,带来了人均寿命的不断延长,我国开始面临着人口老龄化问题。因此未来我国的社会养老保险将会越来越重要。而企业年金作为社会养老保险体系的重要支柱之一,具有保障与激励作用,也将在我国的社会养老保险体系中发挥着越来越大的作用。伴随着企业年金的发展,一些新问题也不断产生,必将不断促进企业年金会计的向前发展。本文在研究国外企业发起的养老金计划及其会计处理的基础上,结合我国企业年金的实际与发展,对我国企年金金会计问题作初步探讨,希望能对我国企业年金的建设及其会计规范的发展有所帮助。本文可分为五个部分:第一部分为引言,主要介绍文章的背景和文章的主要内容。第二部分企业年金概述主要介绍了国外国内的社会养老保险体系及企业年金的发展,并对企业年金的基本类型进行介绍分析,这一分析为企业年金会计的研究提供了基础。第三部分分析企业年金性质的基础上,对企业年金的基本会计理论进行探讨。第四部分在基本理论的基础上,分析了美国财务会计准则与国际会计准则对企业养老金计划的会计处理与信息披露。第五部分在分析我国企业年金形成的原因及缺陷的基础上,对企业年金的未来发展,提出自己的观点,并在此基础上对我国企业年金会计的发展提出一些建议。文章主要的成果是:加入了FAS158中关于待遇确定型计划的会计规范;以企业年金会计处理流程为分析框架研究国外关于待遇确定型企业年金计划的会计处理,有助于系统的认识待遇确定型计划下的会计处理;在研究国外企业养老金会计规范的基础,结合中国企业年金制度的缺陷,对企业年金会计处理提出了加强企业财务报告中企业年金方面信息披露等建议。更多还原

【Abstract】 With the development of economic, it makes a great improvement in the living condition, which has contributed to the average life expectancy in china. But it also put China to face the problem of an ageing population. So it is very important for China to improve its basic social insurance in the future.As one of the important pillars in the basic social insurance system, employer annuity which has a benefit of security and motivation, is playing an important role. But in china, employer annuity is new so it has a long way to go. With the development of the employer annuity, it brings new problems, and the improvement of pension accounting standard is one of challenges.This paper study the development on employer’s pension plan and accounting standards for employer’s pension in the world, then it focus on the employer annuity in china, and gives some suggestions on how to improve employer annuity plans in the future. At last this paper gives out some suggestion on the accounting for pension system in china on the given background.The paper is made up of five parts: the first part of this paper mainly introduces the main contents. The second part of this paper introduces basic social insurance system and corporate pensions in china and other foreign country. The introduction provides a background for corporate pension accounting research. The third part discusses with the basic accounting theory for the employer annuity. The fourth part studies the U.S. financial accounting standards and international accounting standards for employer’s pension plans. In the last part of this paper, it shows the corporate pension in china and points out the causes and defects for the pension plan. This paper also focuses on the development of enterprise annuities in china, and makes some suggestions on the development of accounting for employer’s pension in China.The main contribution of this article are: adopt FAS158 into discussion; address the corporate pension accounting for defined benefit plans by following pension accounting processes, and it contribute to the understanding of treatment system Set of plans under the accounting treatment of foreign enterprises in pension accounting on the basis of norms; it also point out that corporate pension have a shortcoming which is risk caused by inventing on the annuity plan, and it must strengthen the information disclosure on employer’s financial report, and so on.更多还原