摘要
建立健全养老保险制度,完善养老金会计处理规则是解决我国人口老龄化问题的关键所在。本文对我国企业养老金会计处理的现状进行了分析,针对当前企业养老金会计处理中存在的问题提出了相应的改革建议。
To establish a sound endowment insurance system and improve the pension accounting rules is the key to the solution of China＇s aging population. The paper analyzes the status quo of China＇s enterprises pension accotmting. Some innovative countermeasures are put forward.
出处
《武汉冶金管理干部学院学报》
2009年第2期11-12,20,共3页
Journal of Wuhan Metallurgical Manager's Institute
关键词
养老金
养老金会计
规定受益制
Pension
pension accounting
beneficiary system
