设定受益计划会计处理研究

发布时间：2018-03-09 10:48

本文选题：设定受益计划　切入点：折现率　出处：《长安大学》2017年硕士论文　论文类型：学位论文

【摘要】：按照2014年新修订发布的《企业会计准则第九号——职工薪酬》,离职后福利分为设定受益计划和设定提存计划,针对两类不同的离职后福利计划,所采用的会计处理也有所区别。设定提存计划会计处理简单,已经形成统一规范的会计处理体系。而设定受益计划,理论方面尚不成熟,实践方面正在发展,这种情况下亟需建立完善的设定受益计划会计处理体系,以公允地反映设定受益计划对财务状况、经营成果的影响。设定受益计划的会计处理涉及资产、负债、费用等会计要素,各要素的确认和计量均存在分歧。设定受益计划负债的会计处理需要明确设定受益计划义务的分配方法、分配期间和折现率,设定受益计划资产的会计处理需要明确计划资产和资产上限等问题,设定受益计划职工薪酬成本会计处理需要明确过去服务成本、计划资产利息收益、精算损失等问题。CAS9(2014)虽然对这些问题有所规定,但是存在规定不合理和规定不详细问题,因此,本文针对设定受益计划会计处理主要的问题展开研究,以补充和改进准则相关规定。本文围绕设定受益计划会计处理问题进行分析讨论,从设定受益计划负债、设定受益计划资产和设定受益计划职工薪酬成本三个方面提出自己的观点。首先基于设定受益计划的定义和性质,提出设定受益计划是递延工资,采用权责发生制进行会计处理。这是设定受益计划会计处理研究的基础。然后结合国内外准则规定和学者们的分析总结,提出了目前设定受益计划会计处理存在的问题及可借鉴之处。最后,论文基于前文的相关讨论,从会计理论角度和实务角度对设定受益负债、设定受益资产和设定受益计划职工薪酬问题进行深入的论证,提出根据设定受益计划条款采用国债到期收益率计算设定受益计划负债,认为计划资产期末公允价值与账面价值差异调整数计入其他综合收益,取消资产上限的会计处理规定,采用立即确认法确认过去服务成本,计划资产利息收益采用预期收益率计算,并修订了“走廊法”。这些是设定受益计划会计处理涉及的主要问题,其他问题需要进一步研究,才能形成完善的设定受益计划会计处理体系。
[Abstract]:According to the newly revised Accounting Standards for Enterprises No. 9-employee compensation, issued in 2014, post-employment benefits are divided into two different types of post-employment benefit plans, namely, set benefit plan and set deposit plan. The accounting treatment adopted is also different. The accounting treatment of setting deposit plan is simple, and a unified and standardized accounting treatment system has been formed. However, setting a benefit plan is not mature in theory and is developing in practice. In this case, there is an urgent need to establish a sound accounting treatment system for the established benefit plan to fairly reflect the impact of the set benefit plan on the financial situation and operating results. The accounting treatment of the set benefit plan involves assets, liabilities, There are differences in the recognition and measurement of the accounting elements such as expenses. The accounting treatment of the liability for the benefit plan needs to specify the distribution method of the benefit plan obligation, the allocation period and the discount rate, The accounting treatment of the assets of the benefit plan needs to clarify the problems of the plan assets and the upper limit of the assets, and the accounting treatment of the salary and cost of the employees of the benefit plan needs to make clear the past service cost and the interest income of the planned assets. CAS9 / 2014) although there are some regulations on these problems, there are unreasonable regulations and undetailed regulations. Therefore, this paper studies the main problems of accounting treatment for the set benefit plan. In order to supplement and improve the relevant provisions of the standard. Firstly, based on the definition and nature of the set benefit plan, the author puts forward that the set benefit plan is deferred salary. Using accrual basis for accounting treatment. This is the basis of accounting treatment research on the set benefit plan. Then combined with the domestic and foreign standards and scholars' analysis and summary, Finally, based on the previous discussion, this paper puts forward the problems existing in the accounting treatment of the set benefit plan and the problems that can be used for reference. Finally, based on the previous discussion, the paper sets up the benefit liability from the perspective of accounting theory and practice. The problem of setting benefit assets and employees' salary under set benefit plan is discussed in depth. According to the terms of the set benefit plan, it is proposed to calculate the liability of the set benefit plan by using the maturity rate of national debt. Considering that the adjustment of the difference between the fair value and book value of planned assets at the end of the period is included in other comprehensive income, the accounting treatment of the upper limit of assets is abolished, and the past service cost is recognized by the method of immediate recognition. Interest income on planned assets is calculated using the expected rate of return and the Corridor Act has been amended. These are the main issues involved in the accounting treatment of the established benefit plan, and other issues require further study. In order to form a perfect set benefit plan accounting treatment system.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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