我国养老金会计问题探析——变迁、问题与对策

The Research on Chinese Pension Accounting——Changes,Problems and Solutions

我国人口老龄化形势日趋严峻,改革养老保险制度显得非常重要,养老保险制度改革与实施需要完善的养老金会计体系与之相配套,但我国养老金会计发展比较缓慢。在分析我国养老金会计变迁的基础上,立足我国养老金会计现状,从养老金计划、养老金成本、养老金资产与负债的确认、养老金会计信息披露等方面探讨目前我国养老会计存在的问题,进而提出完善我国养老金会计的建议与思路。

The aging situation of Chinese population has been more and more serious,thus the reform of pension insurance system takes on greater importance.Pension system reform and implementation require a powerful support from the pension accounting system.However,the development of China’s pension accounting is very slow.By analyzing the changes and current status of China’s pension accounting,this thesis investigated the problems of pension accounting from the aspects of pension plans,pension costs,identification of pension assets and liabilities,and information disclosure of pension accounting etc,and then put forward suggestions and ideas for making improvement.