关于企业养老保险会计核算问题的探讨

Probe into the Problems of the Endowment Assurance Accounting of Enterprise

介绍了我国现行的企业养老保险会计核算模式以及国际上通行的养老金会计核算模式,在此基础上提出了完善我国企业养老保险会计核算模式的建议。

This paper introduces the domestic endowment assurance accounting mode of enterprise and the international prevailing endowment assurance accounting modes, and based on these, advances some suggestions on perfecting Chinese endowment assurance accounting mode of enterprise.