议企业养老金之会计处理

Discussion on Accounting Handling of Old Age Pension in Enterprises

随着我国老龄化问题日益突出,建立一套适合我国实际的会计管理制度是非常必要的,在这方面,西方发达国家起步较早,而我们则相对较晚。借鉴外国优秀的管理方法,并结合我国实情,应该制定出比较完善的企业养老金会计处理方法。

With the old-age problem become acute in society, it is very necessary to establish an accounting system corresponding to reality in China. Compared with the developed countries, our country lags behind in this respect. So establishing a sound accounting handling of old age pension depends on using the advanced management experience from other countries for reference as well as considering the reality in China.