企业设定受益计划核算与管理问题探讨——以中兴通讯为例
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摘要
文章以中兴通讯为例,对企业设定受益计划核算与管理问题进行了探讨,阐述了我国企业设定受益计划在核算和管理过程中存在的三大问题,并从建立完善统一的设定受益计划法律法规、完善设定受益计划会计准则、充实我国精算师队伍、强化会计信息披露、提高职工稳定性等五个方面提出了具体措施,旨在完善设定受益计划在我国的应用,从而更好地发挥设定受益计划的作用。
Based on ZTE, the article discusses the accounting and management of the benefit plans of the enterprises as well as the three major problems in the process of accounting and management, and puts forward concrete measures from the establishment of perfect and unified laws and regulations, the improvement of the accounting standards, the filling of the actuary team, the strengthening of the accounting information disclosure and the boost of the stability of staff and workers. The aim is to better the application of the benefit plans in our country and bring it into full play.
Based on ZTE, the article discusses the accounting and management of the benefit plans of the enterprises as well as the three major problems in the process of accounting and management, and puts forward concrete measures from the establishment of perfect and unified laws and regulations, the improvement of the accounting standards, the filling of the actuary team, the strengthening of the accounting information disclosure and the boost of the stability of staff and workers. The aim is to better the application of the benefit plans in our country and bring it into full play.
引文
[1]政部会计司,2014年中国企业会计准则第9号———职工薪酬[M].北京:中国财政经济出版社,2014.
[2]周童.Q公司设定受益计划养老金会计及其经济后果[D].南昌:华东交通大学,2016.
[3]中兴通讯.2013-2016年年度报告[EB/OL].(2017-04-07)[2018-08-10].https://www.zte.com.cn/china/about/investorrelations/corp orate_report.
[4]阮久菊.我国企业设定受益计划会计问题研究[D].西安:长安大学,2016.
[2]周童.Q公司设定受益计划养老金会计及其经济后果[D].南昌:华东交通大学,2016.
[3]中兴通讯.2013-2016年年度报告[EB/OL].(2017-04-07)[2018-08-10].https://www.zte.com.cn/china/about/investorrelations/corp orate_report.
[4]阮久菊.我国企业设定受益计划会计问题研究[D].西安:长安大学,2016.