我国企业设定受益计划会计问题研究

发布时间：2018-01-09 00:30

本文关键词：我国企业设定受益计划会计问题研究　出处：《长安大学》2016年硕士论文　论文类型：学位论文

【摘要】：2011年国际会计准则理事会为了解决当前日趋严重的养老问题,重新修订了《国际会计准则第19号—雇员福利》(简称IAS19),修订后准则采用立即确认法替代区间法确认重新计量精算损益,明确了设定受益计划成本列报可选择范围,细化了设定受益计划风险披露,修订后引起了世界各国对设定受益计划的重视。为了实现国际会计准则趋同、加强国际合作、推进资本市场发展、解决当前准则难以满足现状的问题,我国财政部于2014年重新修订了《企业会计准则第9号—职工薪酬》(简称CAS9(2014))。新修订的CAS9(2014)最大的亮点在于引进了设定受益计划,基于其自身的复杂性以及作为舶来品,在我国企业执行中面临诸多会计处理问题。本文以新准则提出的设定受益计划为研究对象,旨在为设定受益计划在我国企业发展探索道路。本文主要采用统计分析和规范研究相结合的方式。统计分析部分,本文通过对2014年沪市A股的1051家上市公司进行统计分析,发现我国执行设定受益计划的企业较少样本中仅56家,在行业分布和产权结构分布上都过于集中,这是由国企改制、经济体制本身、海外并购等因素决定的。对设定受益计划的信息披露情况进行了统计分析发现企业对现金流量的影响披露和风险分析披露缺失最为严重。规范研究部分,以设定受益计划涉及到的理论基础和相关概念作为切入点,通过我国跟国外准则在发展历程、会计处理、信息披露三个纬度的对比,发现我国会计准则对设定受益计划实务处理的规范尚有欠缺。通过本文研究,有利于发现我国准则中对设定受益计划规范的不足之处,并提出国际和美国准则存在诸多与我国国情不协调的因素,建议要选择性借鉴国外会计准则,这对完善和构建符合我国国情的退休福利会计准则理论体系具有重要意义。此外,本文通过对设定受益计划的现实状况进行分析,有利于指导今后的发展。
[Abstract]:In 2011 the international accounting standards board in order to solve the increasingly serious pension problems, revised the "International Accounting Standards No. nineteenth employee benefits - > (IAS19), the revised guidelines immediately confirm the method instead of interval method to confirm the re measurement using the actuarial gains and losses, clearly defined benefit plan cost reporting choice, refinement of the defined benefit the risk disclosure plan, revised by all the countries in the world of defined benefit plan attention. In order to achieve the international convergence of accounting standards, strengthen international cooperation, promoting the development of capital market, solve the current standard is difficult to satisfy the current situation of China's Ministry of Finance in 2014 revised the" Enterprise Accounting Standards No. ninth - > (referred to as employee compensation CAS9 (2014)). The revised CAS9 (2014) is the biggest highlight of the introduction of defined benefit plan, its complexity and is based on import in our country Many problems in the implementation of enterprise accounting. This paper based on the new criterion of the defined benefit plan as the research object, designed for defined benefit plan in the development of China's enterprises to explore the road. This paper uses statistical analysis and normative research methods. Statistical analysis, this paper makes the statistical analysis of 1051 listed companies in Shanghai in 2014 A shares, found that China's implementation of defined benefit plan of small enterprises in the sample of only 56 companies in the industry, distribution and distribution structure of property rights are too concentrated, this is the restructuring of state-owned enterprises, the economic system itself, determines the overseas mergers and acquisitions and other factors. The defined benefit plan of information disclosure for statistical analysis found that the influence of enterprises the cash flow risk disclosure and analysis of lack of disclosure is the most serious. The normative research, the theoretical basis of defined benefit plan involved and the relevant concepts As the starting point, through our country with foreign accounting standards in the course of development, information disclosure, comparison of the three latitude, found that China's accounting standards for defined benefit plan practice norms are still lacking. Through this study, to find our criteria for setting deficiencies of benefit plan specification, and put forward there are many American and international standards and the situation of our country is not harmonious factors, suggestions to selective foreign accounting standards, it has important significance to the improvement and construction of retirement benefits accounting theory system in line with China's national conditions. In addition, based on the actual situation of defined benefit plan analysis, to guide future development.

【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

【参考文献】

中国期刊全文数据库前10条

1 叶建芳;王万光;陈眷心;;企业执行“设定受益计划”有关问题的浅析——基于大秦铁路案例谈离职后福利[J];财会学习;2015年07期

2 陈文霞;;我国养老金会计存在的问题及改进建议[J];福建商业高等专科学校学报;2015年03期

3 刘小燕;卜华;;新职工薪酬准则中的设定受益计划解读[J];财会月刊;2015年07期

4 杨有红;申悦;;设定受益计划的会计处理及重点难点应对[J];会计之友;2014年36期

5 孙敏娜;傅宏宇;;新职工薪酬准则中设定受益计划会计处理探讨[J];会计之友;2014年31期

6 张路;;中央企业执行设定受益计划有关问题浅析[J];中国注册会计师;2014年09期

7 左晓磊;;浅谈我国养老保险制度和企业养老金会计的发展[J];企业研究;2014年02期

8 王东艳;宋子龙;刘玉杰;;我国养老金会计的改进与完善——基于《职工薪酬》(征求意见稿)的思考[J];会计之友;2013年23期

9 杨焕云;;浅析IASB对《IAS 19——雇员福利》的修订[J];商业会计;2012年23期

10 李新海;;养老金会计信息披露存在的问题及解决对策[J];商业经济;2012年18期