本文關(guān)鍵詞：我國(guó)企業(yè)設(shè)定受益計(jì)劃會(huì)計(jì)問(wèn)題研究　出處：《長(zhǎng)安大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：2011年國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)為了解決當(dāng)前日趨嚴(yán)重的養(yǎng)老問(wèn)題,重新修訂了《國(guó)際會(huì)計(jì)準(zhǔn)則第19號(hào)—雇員福利》(簡(jiǎn)稱(chēng)IAS19),修訂后準(zhǔn)則采用立即確認(rèn)法替代區(qū)間法確認(rèn)重新計(jì)量精算損益,明確了設(shè)定受益計(jì)劃成本列報(bào)可選擇范圍,細(xì)化了設(shè)定受益計(jì)劃風(fēng)險(xiǎn)披露,修訂后引起了世界各國(guó)對(duì)設(shè)定受益計(jì)劃的重視。為了實(shí)現(xiàn)國(guó)際會(huì)計(jì)準(zhǔn)則趨同、加強(qiáng)國(guó)際合作、推進(jìn)資本市場(chǎng)發(fā)展、解決當(dāng)前準(zhǔn)則難以滿(mǎn)足現(xiàn)狀的問(wèn)題,我國(guó)財(cái)政部于2014年重新修訂了《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)—職工薪酬》(簡(jiǎn)稱(chēng)CAS9(2014))。新修訂的CAS9(2014)最大的亮點(diǎn)在于引進(jìn)了設(shè)定受益計(jì)劃,基于其自身的復(fù)雜性以及作為舶來(lái)品,在我國(guó)企業(yè)執(zhí)行中面臨諸多會(huì)計(jì)處理問(wèn)題。本文以新準(zhǔn)則提出的設(shè)定受益計(jì)劃為研究對(duì)象,旨在為設(shè)定受益計(jì)劃在我國(guó)企業(yè)發(fā)展探索道路。本文主要采用統(tǒng)計(jì)分析和規(guī)范研究相結(jié)合的方式。統(tǒng)計(jì)分析部分,本文通過(guò)對(duì)2014年滬市A股的1051家上市公司進(jìn)行統(tǒng)計(jì)分析,發(fā)現(xiàn)我國(guó)執(zhí)行設(shè)定受益計(jì)劃的企業(yè)較少樣本中僅56家,在行業(yè)分布和產(chǎn)權(quán)結(jié)構(gòu)分布上都過(guò)于集中,這是由國(guó)企改制、經(jīng)濟(jì)體制本身、海外并購(gòu)等因素決定的。對(duì)設(shè)定受益計(jì)劃的信息披露情況進(jìn)行了統(tǒng)計(jì)分析發(fā)現(xiàn)企業(yè)對(duì)現(xiàn)金流量的影響披露和風(fēng)險(xiǎn)分析披露缺失最為嚴(yán)重。規(guī)范研究部分,以設(shè)定受益計(jì)劃涉及到的理論基礎(chǔ)和相關(guān)概念作為切入點(diǎn),通過(guò)我國(guó)跟國(guó)外準(zhǔn)則在發(fā)展歷程、會(huì)計(jì)處理、信息披露三個(gè)緯度的對(duì)比,發(fā)現(xiàn)我國(guó)會(huì)計(jì)準(zhǔn)則對(duì)設(shè)定受益計(jì)劃實(shí)務(wù)處理的規(guī)范尚有欠缺。通過(guò)本文研究,有利于發(fā)現(xiàn)我國(guó)準(zhǔn)則中對(duì)設(shè)定受益計(jì)劃規(guī)范的不足之處,并提出國(guó)際和美國(guó)準(zhǔn)則存在諸多與我國(guó)國(guó)情不協(xié)調(diào)的因素,建議要選擇性借鑒國(guó)外會(huì)計(jì)準(zhǔn)則,這對(duì)完善和構(gòu)建符合我國(guó)國(guó)情的退休福利會(huì)計(jì)準(zhǔn)則理論體系具有重要意義。此外,本文通過(guò)對(duì)設(shè)定受益計(jì)劃的現(xiàn)實(shí)狀況進(jìn)行分析,有利于指導(dǎo)今后的發(fā)展。
[Abstract]:In 2011 the international accounting standards board in order to solve the increasingly serious pension problems, revised the "International Accounting Standards No. nineteenth employee benefits - > (IAS19), the revised guidelines immediately confirm the method instead of interval method to confirm the re measurement using the actuarial gains and losses, clearly defined benefit plan cost reporting choice, refinement of the defined benefit the risk disclosure plan, revised by all the countries in the world of defined benefit plan attention. In order to achieve the international convergence of accounting standards, strengthen international cooperation, promoting the development of capital market, solve the current standard is difficult to satisfy the current situation of China's Ministry of Finance in 2014 revised the" Enterprise Accounting Standards No. ninth - > (referred to as employee compensation CAS9 (2014)). The revised CAS9 (2014) is the biggest highlight of the introduction of defined benefit plan, its complexity and is based on import in our country Many problems in the implementation of enterprise accounting. This paper based on the new criterion of the defined benefit plan as the research object, designed for defined benefit plan in the development of China's enterprises to explore the road. This paper uses statistical analysis and normative research methods. Statistical analysis, this paper makes the statistical analysis of 1051 listed companies in Shanghai in 2014 A shares, found that China's implementation of defined benefit plan of small enterprises in the sample of only 56 companies in the industry, distribution and distribution structure of property rights are too concentrated, this is the restructuring of state-owned enterprises, the economic system itself, determines the overseas mergers and acquisitions and other factors. The defined benefit plan of information disclosure for statistical analysis found that the influence of enterprises the cash flow risk disclosure and analysis of lack of disclosure is the most serious. The normative research, the theoretical basis of defined benefit plan involved and the relevant concepts As the starting point, through our country with foreign accounting standards in the course of development, information disclosure, comparison of the three latitude, found that China's accounting standards for defined benefit plan practice norms are still lacking. Through this study, to find our criteria for setting deficiencies of benefit plan specification, and put forward there are many American and international standards and the situation of our country is not harmonious factors, suggestions to selective foreign accounting standards, it has important significance to the improvement and construction of retirement benefits accounting theory system in line with China's national conditions. In addition, based on the actual situation of defined benefit plan analysis, to guide future development.

【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F275

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