本文選題：養(yǎng)老金會(huì)計(jì)　切入點(diǎn)：設(shè)定受益計(jì)劃　出處：《華東交通大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：2014年,我國財(cái)政部根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則——基本準(zhǔn)則》和國際會(huì)計(jì)準(zhǔn)則理事會(huì)2011年修改后的《國際會(huì)計(jì)準(zhǔn)則第19號(hào)—雇員福利》(IAS19),對(duì)《企業(yè)會(huì)計(jì)準(zhǔn)則第9號(hào)—職工薪酬》進(jìn)行了修改訂正,新增了離職后福利設(shè)定受益計(jì)劃的長期應(yīng)付職工薪酬的核算。新形勢下,我國適當(dāng)引入設(shè)定受益計(jì)劃養(yǎng)老金是完善職工福利激勵(lì)政策,提高企業(yè)競爭力,適應(yīng)社會(huì)經(jīng)濟(jì)發(fā)展的需要。與此同時(shí),完善設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì),對(duì)于我國建立多層次養(yǎng)老保險(xiǎn)制度,提高離退休職工的生活水平,助推企業(yè)可持續(xù)發(fā)展,完善養(yǎng)老金會(huì)計(jì)體系等方面具有重要意義。眾所周知,企業(yè)管理當(dāng)局作為會(huì)計(jì)政策選擇的主體,會(huì)計(jì)準(zhǔn)則中會(huì)計(jì)政策的選擇不僅對(duì)企業(yè)自身的價(jià)值,而且會(huì)對(duì)各利益相關(guān)者產(chǎn)生直接或間接的經(jīng)濟(jì)后果。作為會(huì)計(jì)信息使用者,無論是債權(quán)人、債務(wù)人、投資者,政府等利益相關(guān)者,不同程度地需要以財(cái)務(wù)報(bào)告數(shù)據(jù)作為參考,自然就會(huì)受到養(yǎng)老金會(huì)計(jì)帶來的影響。本文采用理論研究與案例研究相結(jié)合的方式,主要內(nèi)容如下:首先,闡述了設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì)的研究背景、選題目的及意義、國內(nèi)外文獻(xiàn)回顧、研究的主要內(nèi)容及研究方法、創(chuàng)新點(diǎn)等等。其次,對(duì)企業(yè)養(yǎng)老金會(huì)計(jì)的相關(guān)理論研究,主要涵蓋:養(yǎng)老金定義的內(nèi)涵與外延性質(zhì),養(yǎng)老金計(jì)劃的分類,養(yǎng)老金會(huì)計(jì)的現(xiàn)狀與分析,養(yǎng)老金制度準(zhǔn)則規(guī)定闡述,相關(guān)理論基礎(chǔ),以及設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì)的經(jīng)濟(jì)后果研究等給予具體的論述。再次,以Q公司設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì)為案例研究,包括案例描述和案例分析。重點(diǎn)分析該企業(yè)設(shè)定受益計(jì)劃養(yǎng)老金的會(huì)計(jì)處理現(xiàn)狀及問題。接著,論文針對(duì)在設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì)存在的不足,并進(jìn)一步分析其經(jīng)濟(jì)后果。發(fā)現(xiàn):實(shí)施設(shè)定受益計(jì)劃能夠提高職工離退后的養(yǎng)老保障,完善職工在職服務(wù)成本核算,提高收益信息的真實(shí)性,確認(rèn)長期應(yīng)付職工薪酬,充分披露企業(yè)的償債義務(wù)。與此同時(shí),存在設(shè)定受益計(jì)劃與設(shè)定提存計(jì)劃兩者區(qū)分不清,設(shè)定收益計(jì)劃養(yǎng)老金會(huì)計(jì)計(jì)量有操縱空間以及養(yǎng)老金會(huì)計(jì)信息披露不充分等問題。最后,論文借鑒國際準(zhǔn)則慣例以及我國會(huì)計(jì)的具體特色,提出相應(yīng)措施,以完善養(yǎng)老金會(huì)計(jì)在我國應(yīng)用。論文寫作過程也存在一些局限性,設(shè)定受益計(jì)劃引入時(shí)間短,實(shí)行設(shè)定受益計(jì)劃企業(yè)少,相關(guān)信息數(shù)據(jù)不充分等。隨著養(yǎng)老金會(huì)計(jì)體系的完善,設(shè)定收益計(jì)劃的推廣,未來有望對(duì)上市公司設(shè)定受益計(jì)劃養(yǎng)老金會(huì)計(jì)經(jīng)濟(jì)后果實(shí)證及案例方面作進(jìn)一步的研究。
[Abstract]:2014, According to the Accounting Standards for Enterprises-basic Standards and the International Accounting Standards No. 19-employee benefits, amended by the International Accounting Standards Board in 2011, the Ministry of Finance of our country has revised the Accounting Standards for Enterprises No. 9-employee compensation. Under the new situation, the appropriate introduction of the benefit plan pension is to improve the employee welfare incentive policy and enhance the competitiveness of enterprises. To meet the needs of social and economic development. At the same time, to improve pension accounting for the establishment of benefit plans, to establish a multi-level pension insurance system, to improve the living standards of retired workers and staff, and to promote the sustainable development of enterprises, It is of great significance to perfect the pension accounting system. As we all know, as the main body of accounting policy choice, the choice of accounting policy in accounting standards is not only of value to the enterprise itself. As users of accounting information, whether creditors, debtors, investors, governments and other stakeholders, they need to use financial reporting data as a reference, to varying degrees, as users of accounting information, whether creditors, debtors, investors, governments, and so on, will have direct or indirect economic consequences. The main contents of this paper are as follows: firstly, the background, purpose and significance of pension accounting in setting benefit plan are expounded. Review of the literature at home and abroad, the main content and research methods, innovation and so on. Secondly, the related theoretical research on enterprise pension accounting, mainly covers: the connotation and extension of the definition of pension, the classification of pension plan, and so on. The present situation and analysis of pension accounting, the stipulation of pension system standards, the relevant theoretical basis, and the study on the economic consequences of pension accounting for setting benefit plan are discussed in detail. Taking Q Company as a case study, including case description and case analysis, this paper focuses on the analysis of the current situation and problems of accounting treatment of the benefit plan pension in this company. This paper aims at the deficiency of pension accounting in established benefit plan, and further analyzes its economic consequence. It is found that the implementation of set benefit plan can improve the old-age security of employees after retirement, and perfect the cost accounting of on-the-job service. To improve the authenticity of income information, to confirm the long-term salary payable to employees, and to fully disclose the debt service obligations of the enterprise. At the same time, there is no clear distinction between a set benefit plan and a set deposit plan. There are some problems in the accounting measurement of the pension of the income plan, such as the manipulation space and the inadequate disclosure of the information of the pension accounting. Finally, the paper draws lessons from the international standard convention and the specific characteristics of our country's accounting, and puts forward the corresponding measures. In order to perfect the application of pension accounting in our country, there are some limitations in the process of writing the thesis, such as the short time to introduce the benefit plan, the fewer enterprises implementing the benefit plan, the insufficient information and data, etc. With the improvement of the pension accounting system, In the future, it is expected to make further research on the economic consequences of pension accounting in listed companies.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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