Q公司设定受益计划养老金会计及其经济后果

发布时间：2018-03-20 02:35

本文选题：养老金会计　切入点：设定受益计划　出处：《华东交通大学》2016年硕士论文　论文类型：学位论文

【摘要】：2014年,我国财政部根据《企业会计准则——基本准则》和国际会计准则理事会2011年修改后的《国际会计准则第19号—雇员福利》(IAS19),对《企业会计准则第9号—职工薪酬》进行了修改订正,新增了离职后福利设定受益计划的长期应付职工薪酬的核算。新形势下,我国适当引入设定受益计划养老金是完善职工福利激励政策,提高企业竞争力,适应社会经济发展的需要。与此同时,完善设定受益计划养老金会计,对于我国建立多层次养老保险制度,提高离退休职工的生活水平,助推企业可持续发展,完善养老金会计体系等方面具有重要意义。众所周知,企业管理当局作为会计政策选择的主体,会计准则中会计政策的选择不仅对企业自身的价值,而且会对各利益相关者产生直接或间接的经济后果。作为会计信息使用者,无论是债权人、债务人、投资者,政府等利益相关者,不同程度地需要以财务报告数据作为参考,自然就会受到养老金会计带来的影响。本文采用理论研究与案例研究相结合的方式,主要内容如下:首先,阐述了设定受益计划养老金会计的研究背景、选题目的及意义、国内外文献回顾、研究的主要内容及研究方法、创新点等等。其次,对企业养老金会计的相关理论研究,主要涵盖:养老金定义的内涵与外延性质,养老金计划的分类,养老金会计的现状与分析,养老金制度准则规定阐述,相关理论基础,以及设定受益计划养老金会计的经济后果研究等给予具体的论述。再次,以Q公司设定受益计划养老金会计为案例研究,包括案例描述和案例分析。重点分析该企业设定受益计划养老金的会计处理现状及问题。接着,论文针对在设定受益计划养老金会计存在的不足,并进一步分析其经济后果。发现:实施设定受益计划能够提高职工离退后的养老保障,完善职工在职服务成本核算,提高收益信息的真实性,确认长期应付职工薪酬,充分披露企业的偿债义务。与此同时,存在设定受益计划与设定提存计划两者区分不清,设定收益计划养老金会计计量有操纵空间以及养老金会计信息披露不充分等问题。最后,论文借鉴国际准则惯例以及我国会计的具体特色,提出相应措施,以完善养老金会计在我国应用。论文写作过程也存在一些局限性,设定受益计划引入时间短,实行设定受益计划企业少,相关信息数据不充分等。随着养老金会计体系的完善,设定收益计划的推广,未来有望对上市公司设定受益计划养老金会计经济后果实证及案例方面作进一步的研究。
[Abstract]:2014, According to the Accounting Standards for Enterprises-basic Standards and the International Accounting Standards No. 19-employee benefits, amended by the International Accounting Standards Board in 2011, the Ministry of Finance of our country has revised the Accounting Standards for Enterprises No. 9-employee compensation. Under the new situation, the appropriate introduction of the benefit plan pension is to improve the employee welfare incentive policy and enhance the competitiveness of enterprises. To meet the needs of social and economic development. At the same time, to improve pension accounting for the establishment of benefit plans, to establish a multi-level pension insurance system, to improve the living standards of retired workers and staff, and to promote the sustainable development of enterprises, It is of great significance to perfect the pension accounting system. As we all know, as the main body of accounting policy choice, the choice of accounting policy in accounting standards is not only of value to the enterprise itself. As users of accounting information, whether creditors, debtors, investors, governments and other stakeholders, they need to use financial reporting data as a reference, to varying degrees, as users of accounting information, whether creditors, debtors, investors, governments, and so on, will have direct or indirect economic consequences. The main contents of this paper are as follows: firstly, the background, purpose and significance of pension accounting in setting benefit plan are expounded. Review of the literature at home and abroad, the main content and research methods, innovation and so on. Secondly, the related theoretical research on enterprise pension accounting, mainly covers: the connotation and extension of the definition of pension, the classification of pension plan, and so on. The present situation and analysis of pension accounting, the stipulation of pension system standards, the relevant theoretical basis, and the study on the economic consequences of pension accounting for setting benefit plan are discussed in detail. Taking Q Company as a case study, including case description and case analysis, this paper focuses on the analysis of the current situation and problems of accounting treatment of the benefit plan pension in this company. This paper aims at the deficiency of pension accounting in established benefit plan, and further analyzes its economic consequence. It is found that the implementation of set benefit plan can improve the old-age security of employees after retirement, and perfect the cost accounting of on-the-job service. To improve the authenticity of income information, to confirm the long-term salary payable to employees, and to fully disclose the debt service obligations of the enterprise. At the same time, there is no clear distinction between a set benefit plan and a set deposit plan. There are some problems in the accounting measurement of the pension of the income plan, such as the manipulation space and the inadequate disclosure of the information of the pension accounting. Finally, the paper draws lessons from the international standard convention and the specific characteristics of our country's accounting, and puts forward the corresponding measures. In order to perfect the application of pension accounting in our country, there are some limitations in the process of writing the thesis, such as the short time to introduce the benefit plan, the fewer enterprises implementing the benefit plan, the insufficient information and data, etc. With the improvement of the pension accounting system, In the future, it is expected to make further research on the economic consequences of pension accounting in listed companies.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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