我国企业养老金会计处理问题探析

Analysis on the Accounting Treatment of Chinese Enterprise Pension

从我国对于养老金的有关规定入手,分析了我国企业养老金的性质、养老金会计处理的现状及其与国际水平的差距,进而对我国将来的养老金会计处理提出了若干建议。

Starting from some relevant regulations of the pension in our country, this paper analyzes on the nature of Chinese enterprise pension, the present situation of the accounting treatment of the pension and the differences with the international level, and advances some suggestions on the future accounting treatment of Chinese enterprise pension.