我国养老保险金会计准则研究
发布时间：2018-08-20 10:01
【摘要】：随着我国人口老龄化趋势的不断加剧和基本养老保险替代率的不断下降，养老保险金制度的改革和发展成为关系到经济发展和社会稳定的一项关键因素。这就必然要求会计上做好相关配套工作，从而凸显养老保险金会计信息的重要性和规范养老保险金会计处理的必要性。相对于西方已经形成的较为完整的养老保险金会计理论体系而言，，我国养老保险金会计理论的研究属于初期阶段，对相应的养老保险金会计相关制度也同样发展较慢。2006年2月15日财政部颁布的《企业会计准则第9号——职工薪酬》中，仅对养老保险的会计处理和信息披露做了简单要求。为了完善我国养老保险金会计准则体系，进一步推进我国养老保险金制度的改革，我们需要结合当前的环境，对养老保险金会计问题进行系统研究，并且借鉴其他国家养老保险金会计准则制定的有益经验，为我国养老保险金会计准则的制定提供一定的参考价值。 本文研究的是：首先了解养老保险金会计和我国养老保险金会计现状，分析养老保险金会计实务操作存在的主要问题。通过对沪市A股上市公司养老保险金会计处理和信息披露的现状，分析我国目前养老保险金会计存在主要问题和养老保险金会计准则制定的必要性。问卷调查分析明确我国当前对养老保险金会计准则的若干具体需求；其次结合比较分析美国不同时期经济环境和制度背景下养老保险金会计准则，对养老保险金会计准则制定与发展中的有益经验进行总结，归纳出养老保险金会计准则的共性内容，找到养老保险金会计的国际发展趋势；最后结合目前的环境为我国养老保险金会计准则制定提供政策性建议。研究的结论是：建立健全养老保险金会计准则是我国养老保险金制度发展及养老保险金会计现状的必然要求；制定我国养老保险金会计准则的指导理念是资产负债观；制定养老保险金会计准则要注意逐步推进，并注重与相关制度法规的充分协调；充分注意会计准则国际协调的双向性，努力实现养老保险金会计准则制定中注重“国际经验本土化和本国模式的国际化”。
[Abstract]:With the increasing trend of population aging and the decreasing replacement rate of basic old-age insurance, the reform and development of pension system has become a key factor related to economic development and social stability. Therefore, it is necessary for us to do a good job in accounting, so as to highlight the importance of the accounting information of pension insurance and the necessity of standardizing the accounting of pension insurance. Compared with the relatively complete theoretical system of pension insurance accounting in the West, the research on the accounting theory of pension insurance in China belongs to the initial stage. The corresponding accounting system of pension insurance is also developing slowly. In "Enterprise Accounting Standard No. 9-employee compensation" promulgated by Ministry of Finance on February 15, 2006, only the accounting treatment and information disclosure of endowment insurance are simply required. In order to perfect the accounting standard system of pension insurance in our country and further promote the reform of the pension insurance system in our country, we need to systematically study the accounting problems of pension insurance in the light of the current environment. And draw lessons from the beneficial experience of other countries' pension insurance accounting standards, and provide some reference value for the establishment of our country's pension insurance accounting standards. This paper studies: first of all, we understand the current situation of pension insurance accounting and China's pension insurance accounting, and analyze the main problems in the practice of pension insurance accounting. Based on the current situation of the accounting treatment and information disclosure of pension insurance in A-share listed companies in Shanghai Stock Exchange, this paper analyzes the main problems existing in the accounting of pension insurance in China and the necessity of formulating the accounting standards for pension insurance. The questionnaire survey analyzes the specific needs of the current accounting standards for pension insurance in China. Secondly, it compares and analyzes the accounting standards of pension insurance under different economic environment and system background in the United States. This paper sums up the useful experience in the formulation and development of the accounting standards of pension insurance, sums up the common contents of the accounting standards of pension insurance, and finds out the international development trend of the accounting for pension insurance. Finally, combined with the current environment to provide policy recommendations for the establishment of accounting standards for pension insurance in China. The conclusions of the study are as follows: establishing and perfecting the accounting standards of pension insurance is the inevitable requirement of the development of the pension insurance system and the present situation of the accounting of the pension insurance in China, the guiding principle of the formulation of the accounting standards for the pension insurance in China is the concept of assets and liabilities. In formulating the accounting standards for pension insurance, we should pay attention to the gradual advancement and full coordination with the relevant system and regulations, and pay full attention to the bidirectional nature of the international coordination of the accounting standards. We should pay attention to the localization of international experience and the internationalization of national model in the process of making accounting standards for pension insurance.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F840.4
本文编号：2193219
[Abstract]:With the increasing trend of population aging and the decreasing replacement rate of basic old-age insurance, the reform and development of pension system has become a key factor related to economic development and social stability. Therefore, it is necessary for us to do a good job in accounting, so as to highlight the importance of the accounting information of pension insurance and the necessity of standardizing the accounting of pension insurance. Compared with the relatively complete theoretical system of pension insurance accounting in the West, the research on the accounting theory of pension insurance in China belongs to the initial stage. The corresponding accounting system of pension insurance is also developing slowly. In "Enterprise Accounting Standard No. 9-employee compensation" promulgated by Ministry of Finance on February 15, 2006, only the accounting treatment and information disclosure of endowment insurance are simply required. In order to perfect the accounting standard system of pension insurance in our country and further promote the reform of the pension insurance system in our country, we need to systematically study the accounting problems of pension insurance in the light of the current environment. And draw lessons from the beneficial experience of other countries' pension insurance accounting standards, and provide some reference value for the establishment of our country's pension insurance accounting standards. This paper studies: first of all, we understand the current situation of pension insurance accounting and China's pension insurance accounting, and analyze the main problems in the practice of pension insurance accounting. Based on the current situation of the accounting treatment and information disclosure of pension insurance in A-share listed companies in Shanghai Stock Exchange, this paper analyzes the main problems existing in the accounting of pension insurance in China and the necessity of formulating the accounting standards for pension insurance. The questionnaire survey analyzes the specific needs of the current accounting standards for pension insurance in China. Secondly, it compares and analyzes the accounting standards of pension insurance under different economic environment and system background in the United States. This paper sums up the useful experience in the formulation and development of the accounting standards of pension insurance, sums up the common contents of the accounting standards of pension insurance, and finds out the international development trend of the accounting for pension insurance. Finally, combined with the current environment to provide policy recommendations for the establishment of accounting standards for pension insurance in China. The conclusions of the study are as follows: establishing and perfecting the accounting standards of pension insurance is the inevitable requirement of the development of the pension insurance system and the present situation of the accounting of the pension insurance in China, the guiding principle of the formulation of the accounting standards for the pension insurance in China is the concept of assets and liabilities. In formulating the accounting standards for pension insurance, we should pay attention to the gradual advancement and full coordination with the relevant system and regulations, and pay full attention to the bidirectional nature of the international coordination of the accounting standards. We should pay attention to the localization of international experience and the internationalization of national model in the process of making accounting standards for pension insurance.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F840.4
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