我国高校职业年金会计核算方法探讨  

Discussion on Accounting about Enterprise Annuity in Chinese Colleges and Universities

作　　者：任宏智[1] 王桐岳[1] 郑宇梅[1] 

机构地区：[1]河北工程技术高等专科学校,河北省沧州市浮阳南大道6号061001

出　　处：《河北工程技术高等专科学校学报》2015年第3期46-49,共4页Journal of Hebei Engineering and Technical College Quarterly

摘　　要：在破除养老双轨制改革的当下,为避免高校教职工待遇进一步下降,建立有效的职业年金制度已势在必行,而我国高校职业年金的会计核算仍然缺乏制度依据。2014年7月1日财政部新颁布的《职工薪酬》(CAS9(2014))的实施为高校职业年金的会计核算提供了思路。本文拟结合职业年金提存计划法和受益计划法的特点,探讨适合高校特点的职业年金会计核算方法。Under the reformation of exploding the Double-track System of pension, it is imperative to establish an enterprise annuity system, so as to avoid the decrease with treatment of the staff in colleges and universities. But the enterprise annuity in Chinese colleges and universities is short of basis for the system. The implementation of CAS9 （2014） provides the idea for accounting about enterprise annuity in Chinese colleges and universities. In this paper, we explore the methods that fit for the accounting about enterprise annuity in Chinese colleges and universities with the deposit planning law and benefit planning law.

关 键 词：高等学校 职业年金 提存计划法 受益计划法 会计核算 

分 类 号：F842.6[经济管理—保险]