我国与西方国家养老金会计比较研究
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摘要
随着现代社会的不断变化发展和进步,人们生活的各个领域发生了翻天覆地的变化,随着医学水平突飞猛进的发展,人们的健康水平不断提高,随之老龄人口迅速增加,使世界各国面临人口老龄化的问题,人口老龄化带来直接的影响是退休人数的增加,导致企业支付的养老金费用也随之增加,为了准确的核算企业的养老金成本,需要不断完善养老金会计的相关理论。而养老金会计是建立在养老金制度的基础上,因此为完善养老金会计的处理,必须建立在不断完善养老金会计制度的基础上。因此,许多会计学家开始将会计理论与养老金制度进行结合,以便更加准确的对养老金业务进行会计处理,使企业的财务报告更加准确的披露与养老金会计相关的信息。
西方国家对于养老金会计的研究起步较早,经过多年的发展,FASB(美国财务会计准则委员会)和IASC(国际会计准则委员会)对养老金会计做出了突出的贡献,因此本文将我国与西方国家的养老金会计进行比较研究,在此基础上借鉴西方国家养老金会计的先进经验,以完善我国的养老金会计体系。我们必须认清我国养老金会计的现状,我们还处于探讨阶段,为满足我们经济发展的需要养老金会计实务迫切需要建立一套科学合理的理论和方法体系以及一套适合我国国情的养老金会计准则。
本文正是以现有的文献为基础,希望运用规范法和比较分析法来研究养老金会计,另外,将会计理论运用于养老金制度,通过将我国的养老金会计与西方国家的养老金进行比较的基础上,吸取西方国家关于养老金会计的先进经验,以完善我国的养老金会计。
本文的创新之处在于把养老金制度与会计理论有机的结合起来进行研究,并结合税法的相关理论,结合我国的国情,指出设定提存计划与设定受益计划应同时推行,但是应不断地扩大设定受益计划运用的范围,以完善我国的养老金会计体系。
With the ever-changing modern society, all areas of people's lives has undergone enormous changes, with the rapid development of medical standards, people's health continued to improve, along with rapidly increasing aging population, so that the world is facing an aging population, the issue of population aging is a direct impact on the increasing number of retirees, resulting in pension costs paid by firms have increased, in order to accurate accounting of pension costs of enterprises, need to constantly improve the theory of pension accounting. The pension accounting is built on the basis of the pension system, so to improve pension accounting treatment, continuous improvement must be built on the basis of the pension accounting system. Therefore, many scientists began to accounting and accounting theory to combine the pension system to a more accurate accounting of pension operations, to enable enterprises to more accurate financial reporting and disclosure information about pension accounting.
Western countries, accounting for the pension early start of the study, after years of development, FASB (Financial Accounting Standards Board) and the IASC (International Accounting Standards Committee) on pension accounting have made outstanding contributions to China and therefore this paper Western countries, a comparative study of pension accounting, on this basis, draw on the advanced Western countries, pension accounting experience to improve our pension accounting system. We must recognize the status of pension accounting, we are still in the exploratory stage, to meet the needs of the development of our economy an urgent need for pension accounting practices to establish a scientific and rational system and a set of theories and methods suitable for China's pension accounting Criteria.
This article is based on existing literature, I hope the use of standardized methods and comparative analysis to study the pension accounting.Research on pension system China and Western countries, pensions for on the basis of comparison, draw Western countries on the advanced experience of pension accounting in order to improve our pension accounting. The innovation of this paper is that the pension system and the organic combination of accounting theory research, combined with the theory of tax law, combined with China's national conditions, that defined contribution plans and defined benefit plans should also be implemented, but should continue to expand the scope of defined benefit plans to use to improve our pension accounting system.
西方国家对于养老金会计的研究起步较早,经过多年的发展,FASB(美国财务会计准则委员会)和IASC(国际会计准则委员会)对养老金会计做出了突出的贡献,因此本文将我国与西方国家的养老金会计进行比较研究,在此基础上借鉴西方国家养老金会计的先进经验,以完善我国的养老金会计体系。我们必须认清我国养老金会计的现状,我们还处于探讨阶段,为满足我们经济发展的需要养老金会计实务迫切需要建立一套科学合理的理论和方法体系以及一套适合我国国情的养老金会计准则。
本文正是以现有的文献为基础,希望运用规范法和比较分析法来研究养老金会计,另外,将会计理论运用于养老金制度,通过将我国的养老金会计与西方国家的养老金进行比较的基础上,吸取西方国家关于养老金会计的先进经验,以完善我国的养老金会计。
本文的创新之处在于把养老金制度与会计理论有机的结合起来进行研究,并结合税法的相关理论,结合我国的国情,指出设定提存计划与设定受益计划应同时推行,但是应不断地扩大设定受益计划运用的范围,以完善我国的养老金会计体系。
With the ever-changing modern society, all areas of people's lives has undergone enormous changes, with the rapid development of medical standards, people's health continued to improve, along with rapidly increasing aging population, so that the world is facing an aging population, the issue of population aging is a direct impact on the increasing number of retirees, resulting in pension costs paid by firms have increased, in order to accurate accounting of pension costs of enterprises, need to constantly improve the theory of pension accounting. The pension accounting is built on the basis of the pension system, so to improve pension accounting treatment, continuous improvement must be built on the basis of the pension accounting system. Therefore, many scientists began to accounting and accounting theory to combine the pension system to a more accurate accounting of pension operations, to enable enterprises to more accurate financial reporting and disclosure information about pension accounting.
Western countries, accounting for the pension early start of the study, after years of development, FASB (Financial Accounting Standards Board) and the IASC (International Accounting Standards Committee) on pension accounting have made outstanding contributions to China and therefore this paper Western countries, a comparative study of pension accounting, on this basis, draw on the advanced Western countries, pension accounting experience to improve our pension accounting system. We must recognize the status of pension accounting, we are still in the exploratory stage, to meet the needs of the development of our economy an urgent need for pension accounting practices to establish a scientific and rational system and a set of theories and methods suitable for China's pension accounting Criteria.
This article is based on existing literature, I hope the use of standardized methods and comparative analysis to study the pension accounting.Research on pension system China and Western countries, pensions for on the basis of comparison, draw Western countries on the advanced experience of pension accounting in order to improve our pension accounting. The innovation of this paper is that the pension system and the organic combination of accounting theory research, combined with the theory of tax law, combined with China's national conditions, that defined contribution plans and defined benefit plans should also be implemented, but should continue to expand the scope of defined benefit plans to use to improve our pension accounting system.
引文
①张其秀,银色会计之发展趋势---养老金会计理论探讨[J],上海会计,2001.
①周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
①周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
②“机关事业单位养老金制度改革研究”课题组:“美国的养老金制度及对中国改革的启示”,《经济研究参考》,2004(4).
③“机关事业单位养老金制度改革研究”课题组:“美国的养老金制度及对中国改革的启示”,《经济研究参考》,2004(4).
④周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
①刘江军,从国际比较看我国养老保险制度改革[J],武汉理工大学学报,2007.
②朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
③朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
①潘秀芹,“美国养老金会计及对我国发展的思考”[J],山东经济,2005(3).
②潘秀芹,“美国养老金会计及对我国发展的思考”[J],山东经济,2005(3).
①FASB第87号财务会计准则公告(SFAS87)—雇主对养老金的会计处理.
①丹尼.斯罗格,养老金计划管理[M],北京:中国劳动社会保障出版社,2004.
①丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004.
②丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004.
①丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004
①雷佑新,雷红,对我国企业养老金的几点思考[J],会计之友,2005年第8期.
①文景贤,美国私人养老金计划现状与会计问题[J],财会审计,2005第3期.
①文景贤,美国私人养老金计划现状与会计问题[J],财会审计,2005第3期.
①朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
[1]丹尼.斯罗格.养老金计划管理.北京:中国劳动社会保障出版社.2004.
[2]韩大伟.厉放.吴家亨.建立21世纪的养老金体系--改革国家的经验与教训北京:经济科学出版社.2007.
[3]李珍.张永勇.张昭华.中国社会养老保险基金治理体制选择——以国际比较为基础.人民出版社.2005.
[4]周小川.中国金融改革两点关注:养老金体制和机构成.2005.
[5]财政部会计准则委员会译.国际会计准则.中国财政经济出版社.2003.
[6]王世定.李海军等译.美国财务会计准则(第1-137号).经济科学出版.2003.
[7]彭洋.混合养老金计划下我国企业养老金会计核算体系探讨.?财会通讯?.2005(1)年第一期.
[8]财政部,企业会计准则第9号——职工薪酬,2006.
[9]财政部,企业会计准则第10号—企业年金基金,2006.
[10]邓刚慧.养老金会计与不确定性.?上海会计?.2004(7).
[11]朱康萍.企业养老金会计准则制定的思考.?会计研究?.2004(4).
[12]丁庭选.我国养老金会计准则的国际化比较研究.?商丘职业技术学院学报?.2004.
[13]文景贤.美国私人养老金计划现状与会计问题.财会审计.2005(3).
[14]张其秀.银色会计之发展趋势---养老金会计理论探讨.?上海会计?.2001.
[15] FASB第87号财务会计准则公告(SFAS87)—雇主对养老金的会计处理.
[16]朱康萍.企业养老金会计准则制定的思考.?会计研究?.2004.
[17] FASB第88号公告(SFAS88)—雇主对规定受益制计划的结算、削减以及终止的会计处理.
[18]刘江军.从国际比较看我国养老保险制度改革.?武汉理工大学学报?.2007.
[19]孙祁祥.‘空账’与转轨成本---中国养老保险体制改革的效应分析.?经济研究?.2001.
[20]潘秀芹.美国养老金会计及对我国发展的思考.?山东经济?.2005(3).
[21]雷佑新.雷红.对我国企业养老金的几点思考.?会计之友?.2005(8).
[22]刘江军.从国际比较看我国养老保险制度改革.?武汉理工大学学报?.2007.
[23]王建刚.王琴.我国企业养老金会计框架设计.?国际商务?.2006(5).
[24]李务贤.关于养老金会计若干问题的思考. ?财会月刊?.2006(16).
[25]聂萍.关于银色会计理论结构的一些基本问题. ?财会月刊?.2008(12).
[26]周明明.西方养老金会计规范研究. ?山西财经天学学报?.2005(1).
[27]张迎新.我国养老金会计发展趋势之理论探讨. ?欢华北工学院学报?.2001(1).
[28]雷佑新.雷红.对我国企业养老金的几点思考.《会计之友》.2005(8).
[29]王浪庆.美国养老金会计处理及其启示.《财会月刊》.2004(2).
[1] Robert Holzmann,Edward palmer.Pension Reform:Issues and Prospects for Non—Financial Defined Contribution﹙NDC﹚Schemes ,punished by the World Bank,2006.
[2] FASB,SFAS87,Employers’AccountingforPensions,1985.
[3] AnthonyCarey,Standard for A New pension Age,Aseountaney,1989.
[4] EdwaedE.Burrows,Dramatic New Accounting Rules for Pension Plans,Journal of Pension Benefits,Autumn2006,Vol14.
[5] IPCC. IPCC Fourth Assessment Report: Climate Change 2007[R /OL]. [2007-11-17]. http: //www. ipcc. ch/publications_and_data/publications_and_data_reports. htm.
[6] IASB. IFRIC Interpretation No. 3, Emission Rights[R]. 2004.
[7] PricewaterhouseCoopers and the InternationalEmissions Trading Association ( PwC and IETA ). Trouble– Entry Accounting-Revised: Uncertainty in Accounting for the EU Emissions Trading Scheme and Certificated Emission Reduction[R]. 2007.
[8] FASB. ProjectUpdates: Emission Trading Schemes[R /OL]. [ 2008 - 3 - 12 ]. http: //www. fasb. org/project/emissions_trading_schemes. html
[9] IASB. Emission Trading Schemes, Latest Revision[R]: 04 June 2008. 2008.Fama and Jensen. Separation of Ownership and Control.Journal of Law and Economics,1983,26:301-325.
①周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
①周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
②“机关事业单位养老金制度改革研究”课题组:“美国的养老金制度及对中国改革的启示”,《经济研究参考》,2004(4).
③“机关事业单位养老金制度改革研究”课题组:“美国的养老金制度及对中国改革的启示”,《经济研究参考》,2004(4).
④周小川,中国金融改革两点关注:养老金体制和机构成[M],2005.
①刘江军,从国际比较看我国养老保险制度改革[J],武汉理工大学学报,2007.
②朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
③朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
①潘秀芹,“美国养老金会计及对我国发展的思考”[J],山东经济,2005(3).
②潘秀芹,“美国养老金会计及对我国发展的思考”[J],山东经济,2005(3).
①FASB第87号财务会计准则公告(SFAS87)—雇主对养老金的会计处理.
①丹尼.斯罗格,养老金计划管理[M],北京:中国劳动社会保障出版社,2004.
①丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004.
②丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004.
①丁庭选,我国养老金会计准则的国际化比较研究[J],商丘职业技术学院学报,2004
①雷佑新,雷红,对我国企业养老金的几点思考[J],会计之友,2005年第8期.
①文景贤,美国私人养老金计划现状与会计问题[J],财会审计,2005第3期.
①文景贤,美国私人养老金计划现状与会计问题[J],财会审计,2005第3期.
①朱康萍,企业养老金会计准则制定的思考[J],会计研究,2004.
[1]丹尼.斯罗格.养老金计划管理.北京:中国劳动社会保障出版社.2004.
[2]韩大伟.厉放.吴家亨.建立21世纪的养老金体系--改革国家的经验与教训北京:经济科学出版社.2007.
[3]李珍.张永勇.张昭华.中国社会养老保险基金治理体制选择——以国际比较为基础.人民出版社.2005.
[4]周小川.中国金融改革两点关注:养老金体制和机构成.2005.
[5]财政部会计准则委员会译.国际会计准则.中国财政经济出版社.2003.
[6]王世定.李海军等译.美国财务会计准则(第1-137号).经济科学出版.2003.
[7]彭洋.混合养老金计划下我国企业养老金会计核算体系探讨.?财会通讯?.2005(1)年第一期.
[8]财政部,企业会计准则第9号——职工薪酬,2006.
[9]财政部,企业会计准则第10号—企业年金基金,2006.
[10]邓刚慧.养老金会计与不确定性.?上海会计?.2004(7).
[11]朱康萍.企业养老金会计准则制定的思考.?会计研究?.2004(4).
[12]丁庭选.我国养老金会计准则的国际化比较研究.?商丘职业技术学院学报?.2004.
[13]文景贤.美国私人养老金计划现状与会计问题.财会审计.2005(3).
[14]张其秀.银色会计之发展趋势---养老金会计理论探讨.?上海会计?.2001.
[15] FASB第87号财务会计准则公告(SFAS87)—雇主对养老金的会计处理.
[16]朱康萍.企业养老金会计准则制定的思考.?会计研究?.2004.
[17] FASB第88号公告(SFAS88)—雇主对规定受益制计划的结算、削减以及终止的会计处理.
[18]刘江军.从国际比较看我国养老保险制度改革.?武汉理工大学学报?.2007.
[19]孙祁祥.‘空账’与转轨成本---中国养老保险体制改革的效应分析.?经济研究?.2001.
[20]潘秀芹.美国养老金会计及对我国发展的思考.?山东经济?.2005(3).
[21]雷佑新.雷红.对我国企业养老金的几点思考.?会计之友?.2005(8).
[22]刘江军.从国际比较看我国养老保险制度改革.?武汉理工大学学报?.2007.
[23]王建刚.王琴.我国企业养老金会计框架设计.?国际商务?.2006(5).
[24]李务贤.关于养老金会计若干问题的思考. ?财会月刊?.2006(16).
[25]聂萍.关于银色会计理论结构的一些基本问题. ?财会月刊?.2008(12).
[26]周明明.西方养老金会计规范研究. ?山西财经天学学报?.2005(1).
[27]张迎新.我国养老金会计发展趋势之理论探讨. ?欢华北工学院学报?.2001(1).
[28]雷佑新.雷红.对我国企业养老金的几点思考.《会计之友》.2005(8).
[29]王浪庆.美国养老金会计处理及其启示.《财会月刊》.2004(2).
[1] Robert Holzmann,Edward palmer.Pension Reform:Issues and Prospects for Non—Financial Defined Contribution﹙NDC﹚Schemes ,punished by the World Bank,2006.
[2] FASB,SFAS87,Employers’AccountingforPensions,1985.
[3] AnthonyCarey,Standard for A New pension Age,Aseountaney,1989.
[4] EdwaedE.Burrows,Dramatic New Accounting Rules for Pension Plans,Journal of Pension Benefits,Autumn2006,Vol14.
[5] IPCC. IPCC Fourth Assessment Report: Climate Change 2007[R /OL]. [2007-11-17]. http: //www. ipcc. ch/publications_and_data/publications_and_data_reports. htm.
[6] IASB. IFRIC Interpretation No. 3, Emission Rights[R]. 2004.
[7] PricewaterhouseCoopers and the InternationalEmissions Trading Association ( PwC and IETA ). Trouble– Entry Accounting-Revised: Uncertainty in Accounting for the EU Emissions Trading Scheme and Certificated Emission Reduction[R]. 2007.
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