摘要
作为基本养老保障制度的重要组成部分,近年来我国企业年金业务发展迅猛,企业年金会计核算问题也越来越为社会各方所关注。2006年2月,财政部相继颁布了《企业会计准则第9号——职工薪酬》和《企业会计准则第10号——企业年金基金》,对企业年金会计核算问题进行了具体规范。应该说,与以往相比,现行的会计准则在企业年金会计核算的恰当性和公允性方面取得了很大进步,但仍然存在诸多局限和不足。有鉴于此,本文首先对企业年金的性质和企业年金的会计主体进行界定,分别从企业年金会计和企业年金基金会计两个层面对上述局限和不足进行了剖析,并结合我国企业年金业务发展实际,提出了几点建议。
Corporate annuity, as an important part of a comprehensive pension system, has been developing very rapidly recently and its financial accounting has also attracted wide attention. In Feb. 2006, Ministry of Finance promulgated corporate accounting standards, which standardized financial accounting. Compared with the previous accounting standards, the current standards have made great progress with regard to applicability and fairness. However, it still has some weakness. Therefore, this thesis firstly defines the annuity and then analyzes its weakness from both annuity accounting and annuity fund accounting. Lastly, based on the reality of the annuity in China, this thesis proposes several suggestions.
出处
《国际金融研究》
CSSCI
北大核心
2007年第8期68-72,共5页
Studies of International Finance
关键词
企业年金
基金
会计核算
思考
Corporate Annuity
Fund
Accounting
Thinking
