浅析设定受益计划的确认与计量

发布时间：2018-06-04 00:17

本文选题：设定受益计划 + 企业年金　；参考：《现代商业》2016年09期

【摘要】：随着现代医学技术的发展以及我国人口老龄化问题的日益凸显,企业退休人员逐渐增多,根据全国老龄办数据,2020年全国老年人口将达2.48亿,老龄化水平为17%。中国科学院发布报告称,2011年养老金收不抵支的省份有14个,2012年扩大为19个。同时,退休费用也在不断增加,以中国建设银行为例,2012年基本养老保险和年金缴费达603百万元,2013年达到733百万元。如何健全、完善社会保障体系迫在眉睫。我国政府已基本建立了符合我国国情的社会保障制度即由基本养老保险、企业年金和个人储蓄养老保险组成的养老保险体系。2015年1月14日国务院发布了《国务院关于机关事业单位工作人员养老金保险制度改革的决定》,近四千万机关事业单位告别免缴费时代,也意味着中国养老双轨制正式终结。2014年1月27日由财政部正式发布了修订的《企业会计准则第9号——职工薪酬》,增加了设定受益计划,进一步与国际会计准则趋同。然而新修订的《企业会计准则第9号——职工薪酬》仍有待完善之处,本文旨在浅析设定受益计划的确认、计量及披露的相关问题,同时借鉴国际经验,立足于我国国情,以期为准则制定和企业实务提供一定的理论。
[Abstract]:With the development of modern medical technology and the increasingly prominent problem of aging population in our country, the number of retirees in enterprises is increasing gradually. According to the data of the National Office of Aging, the elderly population will reach 248 million in 2020, and the aging level will be 17. The Chinese Academy of Sciences released a report saying that in 2011, there were 14 provinces with no pension payments, and that the number had expanded to 19 in 2012. At the same time, retirement costs are on the rise, with China Construction Bank, for example, paying 603 million yuan for basic pension insurance and annuities in 2012 and 733 million yuan in 2013. How to perfect and perfect the social security system is urgent. The Chinese government has basically established a social security system that conforms to the national conditions of our country, that is, the basic old-age insurance. On January 14, 2015, the State Council issued the "decision of the State Council on the Reform of the Pension Insurance system for personnel of organs and institutions", nearly 40 million government affairs The business units bid farewell to the era of non-payment, On January 27, 2014, the Ministry of Finance officially released revised Accounting Standards for Enterprises No. 9-employee compensation, adding a set benefit plan to further converge with international accounting standards. However, the newly revised Accounting Standards for Enterprises No. 9-employees' compensation still needs to be perfected. This paper aims to analyze the problems related to the confirmation, measurement and disclosure of the set benefit plan, and at the same time, draw lessons from international experience and base itself on the national conditions of our country. In order to provide a certain theory for the establishment of standards and corporate practice.
【作者单位】：中海集装箱运输营口有限公司;
【分类号】：F275

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