我国基本养老保险基金会计问题研究

发布时间：2018-01-28 06:07

本文关键词： 基本养老保险基金会计目标权责发生制个人账户信息披露　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：我国养老保险制度的改革正处于重要的战略窗口期,人口老龄化的压力有增大的趋势,而现行的基本养老保险基金会计制度提供的会计信息并不能完全满足需要,存在诸多问题,例如隐性债务、空账运行以及收付实现制下提供的财务信息不足以反映基金实际情况等,这些都要求对基本养老保险基金会计制度进行改革。此外,基本养老保险基金的发展有了新的特点,其覆盖范围进一步扩大,基金的投资运营更具多样性,这些发展对会计制度提出了更高的要求。在此前提下,对当前的基本养老保险基金会计制度进行研究具有重大意义。本文在归纳总结国内外学者相关理论成果的基础上,运用规范研究法进行研究。首先,文章介绍了养老保险基金的分类、基本养老保险基金的概念以及基本养老保险基金会计的概念。然后对基本养老保险基金会计的理论概念框架进行研究,对其会计目标、会计假设、会计要素、会计信息质量要求以及会计核算基础进行讨论并界定,为具体的会计处理和会计信息披露奠定了理论基石。其次,文章介绍了我国基本养老保险基金会计制度的发展历程,并从基金筹集、支出、投资运营的会计核算现状以及会计信息披露现状展开分析,在分析中发现了基金的债权债务在表内反映不充分、个人账户没有独立于社会统筹进行管理和账务处理导致个人账户基金存在大量空账、有些业务缺乏对应的会计科目,以及会计信息披露不充分、监督不足等问题,这些问题不利于基本养老保险基金会计目标的实现,也没有充分满足会计信息质量的要求,本文对发现的这些问题进行深层次的原因探讨。最后,文章从会计核算基础、会计科目、会计监管、会计信息披露四个角度提出了相关的改进对策。在会计核算基础方面,提出对部分收入和支出业务、委托投资业务按权责发生制进行会计处理;在会计科目方面,提出了增设应收款、应付款、应付养老金、实物资产等会计科目;在会计监管方面,提出加强会计控制并明确会计监管主体,同时加快会计监管制度体系的构建;在会计信息披露方面,提出提高信息公开水平并加强会计信息的披露,建立规范的会计信息披露制度,继续对基本养老保险基金会计制度进行完善,单独对委托投资进行详细的披露,并增加表外信息的披露以提高信息的决策有用性。
[Abstract]:The reform of the old-age insurance system in China is in an important strategic window period, the pressure of aging population has an increasing trend. However, the current basic pension fund accounting system can not fully meet the needs of accounting information, there are many problems, such as hidden debt. The empty account operation and the financial information provided under the cash system are not enough to reflect the actual situation of the fund, all of which require the reform of the basic pension insurance fund accounting system. The development of the basic pension insurance fund has new characteristics, its coverage is further expanded, the investment and operation of the fund is more diversified, these developments put forward higher requirements to the accounting system. It is of great significance to study the current basic pension fund accounting system. Based on the summary of domestic and foreign scholars' relevant theoretical results, this paper uses the normative research method to study. First of all. This paper introduces the classification of pension insurance fund, the concept of basic pension insurance fund and the concept of basic pension insurance fund accounting, and then studies the theoretical conceptual framework of basic pension fund accounting. Its accounting objectives, accounting assumptions, accounting elements, accounting information quality requirements and accounting basis were discussed and defined, which laid a theoretical foundation for the specific accounting treatment and accounting information disclosure. Secondly. This paper introduces the development of the basic pension insurance fund accounting system in China, and analyzes the current accounting situation of fund raising, expenditure, investment operation and accounting information disclosure. In the analysis, it is found that the creditor's rights and liabilities of the fund are not reflected adequately in the table, and the individual account is not managed and handled independently of the society as a whole, which leads to the existence of a large number of empty accounts in the personal account fund. Some business lack of corresponding accounting subjects, as well as inadequate disclosure of accounting information, inadequate supervision and other issues, these problems are not conducive to the realization of the basic pension fund accounting objectives. Also did not fully meet the requirements of the quality of accounting information, this article found these problems to explore the deep-seated reasons. Finally, the article from the basis of accounting, accounting subjects, accounting supervision. On the basis of accounting and accounting, the author puts forward that some of the income and expenditure business should be handled according to the accrual basis of investment business. In the field of accounting, it puts forward the addition of accounts receivable, accounts payable, pension payable, physical assets, and other accounting subjects; In the aspect of accounting supervision, we should strengthen accounting control and clarify the main body of accounting supervision, and speed up the construction of accounting supervision system at the same time; In the aspect of accounting information disclosure, it is proposed to improve the level of information disclosure and strengthen the disclosure of accounting information, establish a standardized accounting information disclosure system, and continue to improve the basic pension fund accounting system. The detailed disclosure of the entrusted investment and the increase of the disclosure of off-balance sheet information are carried out separately to improve the decision-making usefulness of the information.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F840.4

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