浅谈国际养老金会计处理准则对我国的启示

Enlightenment of International Accounting Standard of Pension on China

针对养老金的会计处理问题,国际上特别是西方国家已经形成一套比较完整成熟的体系,而我国尚处于探索阶段。阐述了国际养老金会计处理准则,为我国养老金会计的快速发展提供借鉴。

Western countries have a set of accounting standards about pension. In China, it is still at the beginning stage. This paper compares accounting treatment of pension between China and western countries, hopes to provide some useful suggestions for the development of accounting standards of pension in our country.