中国与马来西亚企业年金会计准则比较

Comparison of Accounting Standard for Enterprise Annuity between China and Malaysia

文章比较了我国企业年金准则与马来西亚退休福利计划准则在准则范围、确认与计量、财务报表列报、披露等方面的差异,分析了我国采用设定提存计划的原因,对我国企业年金未来发展作了展望,认为将来企业年金基金可采用设定提存计划和设定受益计划相结合的方式。

This paper carries out a detailed comparison about differences between China＇s enterprise annuity standard （CAS10） and Malaysia retirement benefits scheme （FRS 126） in the following aspects： general provision, confirmation and measurement, the presentation and disclosure of f＇mancial statements. It analyzes the reasons for Defined Contribution plans implemented in China, and proposes a way for future development： adopting a combination plan of Defined Contribution plan with Defined Benefit plan, which makes our accounting standards more consistent with international standards.