摘要
研究企业养老金会计,可以较清晰地反映出企业养老金业务对企业的影响,有利于报表使用者更好地了解与养老金相关的会计信息。国外就此已形成了一套较为完整的会计理论与实务体系,我国至今尚未颁布这方面的会计准则。本文以企业为主体,结合我国企业养老金会计的现状并借鉴国外养老金会计准则的有关内容,探讨了我国养老金会计准则的构建。
Implementation of pension accounting will fairly present the impact of pension on companies＇ operation. Moreover, it will make financial report users get much of the accounting information. It has formed several pension accounting theories and practices. So far, the pension accounting standard, which is hold with the enterprise perspective, has not set up in China. This paper takes enterprise pension accounting as the objective of research. Combined with the characteristic of China＇s pension accounting and the content of foreign pension accounting standards for reference, it probes into China＇s proper pension accounting.
