浅论企业退休金成本的财务管理

On financial management of enterprise retirement pension cost

文中简述了我国企业目前的退休金计划的实施和会计处理方法,着重论述了在约定受益法下企业退休金计划的确立,成本的计量确认与分摊,会计处理方法及报表列示等问题。

It states present implement and accounting management of retirement pension plan of Chinese enterprises,and emphasizes establishment of enterprise retirement pension,offirmence and apportion of cost computation,accounting management methods,and report forms list problems and engagement benefit law.