新准则下企业年金会计存在的问题及对策研究  

On Problems Existing in Enterprise Annuity Accounting and the Countermeasures under New Standards

作　　者：张莉[1] 

机构地区：[1]新乡职业技术学院,河南新乡453006

出　　处：《宁波广播电视大学学报》2013年第1期35-36,53,共3页Journal of Ningbo Radio & TV University

摘　　要：我国的企业年金制度是一种社会养老保障的必要补充形式,它不等同于传统意义上的社会养老保险,也不能界定为商业保险,因此,对企业年金的会计处理有其特殊的规定。深入分析在年金的会计处理中存在的问题,针对性地提出了进一步完善企业年金会计处理的系列改革对策。China＇s enterprise annuity system is a necessary complement to the form of social old-age security and it is not equivalent to the traditional sense of the social pension insurance and commercial insurance. There are special provisions of the accounting treatment of the enterprise annuity. This paper makes an in-depth analysis of the problems in the accounting treatment of the annuity, and puts forward countermeasures of reforms on improving the accounting treatment of enterprise annuity.

关 键 词：企业年金 年金会计问题 对策 

分 类 号：F275[经济管理—企业管理]