我国养老金会计准则问题探析

Analysis of China′s pension accounting standards

在分析国外养老金会计准则发展历程和我国养老金会计相关制度规范的基础上,指出我国制定养老金会计准则的必要性,认为我国养老金会计准则的制定理念应选择资产负债观,以权责发生制和公允价值为养老金会计的确认基础和计量属性,并从设定提存计划和设定受益计划两方面规范养老金会计事项。

Based on the analysis of foreign pension accounting standards and our country′s system of pension accounting standards,the necessity of developing pension accounting standards in China is illustrated.It is argued that it should choose the view of asset-liability,taking rights-responsibility system and fair value as the confirmed and calculating basis of the pension accounting.So that,we can regulate pension accounting matters from defined contribution plan and defined benefit plan.