我国养老金会计现状及改进研究

发布时间：2018-08-29 13:13

【摘要】：中国老龄化进程正在逐步加快，我国养老金体系中退休赡养率不断提高、制度成本急剧上升等问题逐渐暴露，养老金改革亟待推进。2011年，国际会计准则理事会加快了全球统一的高质量会计准则的制定进程，修订发布《国际会计准则第19号——雇员福利》。为积极推进我国会计准则的国际趋同，2014年伊始，财政部修订印发《企业会计准则第9号——职工薪酬》。这为本文研究提供了政策背景和可行性。CAS9（2014）引入的设定受益计划是我国养老金会计改进的难点所在，国内对这方面研究较为缺乏，本文重点予以关注。本文运用规范分析方法对养老金会计的相关问题进行研究。首先对养老金基础理论进行梳理。其次，研究我国养老金会计的发展历程并最终定位于CAS9（2014），在此基础上作出中西方养老金会计准则的国际比较，进而指出我国养老金会计准则存在的不足，从不同层次切入提出改进的具体措施，主要包括以下几点：（1）我国养老金会计准则需要进一步改进结构框架、关于设定受益计划的具体规范及其涵盖内容；（2）重点关注设定受益养老金计划的会计处理，通过应用举例详细说明，建议设立“养老金费用”、“养老金资产”、“应付养老金”等专用会计账户，对养老金义务及计划资产进行单独核算；（3）针对我国设定受益计划建立尚不普遍、集中在大型国有企业的现状，，深入分析原因及其经济后果——无形中增加了企业的财务压力、影响企业所有者权益、经营成果及对养老金会计信息的控制，但是更加有力地保障员工的养老金福利。故应大力发展设定受益养老金计划，与设定提存计划并存，共同充实养老金体系建设；（4）在养老金会计理论框架、养老金体系改革、相关法律法规及税收政策、精算师人才培养等相配套的外部环境方面仍需作出努力。本文的创新之处在于：（1）国内学者对我国设定受益计划的实施现状研究较为缺乏，本文深入分析原因及其经济后果，并提出大力发展设定受益养老金计划的改进建议；（2）以财政部修订发布CAS9（2014）的最新动态为背景对养老金会计进行深入研究，分别就设定提存计划和设定受益计划下的养老金会计处理进行探讨，并通过应用举例详细说明，提出设立“养老金费用”、“养老金资产”、“应付养老金”等专用会计账户单独核算。
[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.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.67;F840.4

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