养老金会计的国际比较研究及借鉴

International Comparison of Pension Accounting and Enlightenments

我国养老金会计与国外相比存在一些差异,主要表现在对养老金性质的认识不同,养老金会计核算的主体、原则及会计处理方法不同,养老金会计信息披露不同,会计环境不同。随着我国养老金制度改革的深化,我们应借鉴国外养老金会计的先进经验,逐步完善我国的养老金会计,以发挥其服务功能,主要侧重三个方面,即引进新的养老金会计核算原则、重新设置养老金会计的账户体系、政府对企业进行养老金会计核算给以必要的帮助和支持。

Differences in pension accounting between foreign countries and China are mainly in the following aspects: the understanding of the nature of pension, the object, principle and disposal method of pension accounting, the exposure of pension accounting information and accounting environment as well. With persistent deepening reform of pension system, we should learn from advanced experience and perfect gradually our pension accounting in order to exert its serving function. The authors propose three main points of adopting new pension accounting principles, reinstalling the pension account system and government’s helping enterprises with pension accounting calculation.