本文選題：設(shè)定受益計(jì)劃　切入點(diǎn)：折現(xiàn)率　出處：《長(zhǎng)安大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：按照2014年新修訂發(fā)布的《企業(yè)會(huì)計(jì)準(zhǔn)則第九號(hào)——職工薪酬》,離職后福利分為設(shè)定受益計(jì)劃和設(shè)定提存計(jì)劃,針對(duì)兩類(lèi)不同的離職后福利計(jì)劃,所采用的會(huì)計(jì)處理也有所區(qū)別。設(shè)定提存計(jì)劃會(huì)計(jì)處理簡(jiǎn)單,已經(jīng)形成統(tǒng)一規(guī)范的會(huì)計(jì)處理體系。而設(shè)定受益計(jì)劃,理論方面尚不成熟,實(shí)踐方面正在發(fā)展,這種情況下亟需建立完善的設(shè)定受益計(jì)劃會(huì)計(jì)處理體系,以公允地反映設(shè)定受益計(jì)劃對(duì)財(cái)務(wù)狀況、經(jīng)營(yíng)成果的影響。設(shè)定受益計(jì)劃的會(huì)計(jì)處理涉及資產(chǎn)、負(fù)債、費(fèi)用等會(huì)計(jì)要素,各要素的確認(rèn)和計(jì)量均存在分歧。設(shè)定受益計(jì)劃負(fù)債的會(huì)計(jì)處理需要明確設(shè)定受益計(jì)劃義務(wù)的分配方法、分配期間和折現(xiàn)率,設(shè)定受益計(jì)劃資產(chǎn)的會(huì)計(jì)處理需要明確計(jì)劃資產(chǎn)和資產(chǎn)上限等問(wèn)題,設(shè)定受益計(jì)劃職工薪酬成本會(huì)計(jì)處理需要明確過(guò)去服務(wù)成本、計(jì)劃資產(chǎn)利息收益、精算損失等問(wèn)題。CAS9(2014)雖然對(duì)這些問(wèn)題有所規(guī)定,但是存在規(guī)定不合理和規(guī)定不詳細(xì)問(wèn)題,因此,本文針對(duì)設(shè)定受益計(jì)劃會(huì)計(jì)處理主要的問(wèn)題展開(kāi)研究,以補(bǔ)充和改進(jìn)準(zhǔn)則相關(guān)規(guī)定。本文圍繞設(shè)定受益計(jì)劃會(huì)計(jì)處理問(wèn)題進(jìn)行分析討論,從設(shè)定受益計(jì)劃負(fù)債、設(shè)定受益計(jì)劃資產(chǎn)和設(shè)定受益計(jì)劃職工薪酬成本三個(gè)方面提出自己的觀點(diǎn)。首先基于設(shè)定受益計(jì)劃的定義和性質(zhì),提出設(shè)定受益計(jì)劃是遞延工資,采用權(quán)責(zé)發(fā)生制進(jìn)行會(huì)計(jì)處理。這是設(shè)定受益計(jì)劃會(huì)計(jì)處理研究的基礎(chǔ)。然后結(jié)合國(guó)內(nèi)外準(zhǔn)則規(guī)定和學(xué)者們的分析總結(jié),提出了目前設(shè)定受益計(jì)劃會(huì)計(jì)處理存在的問(wèn)題及可借鑒之處。最后,論文基于前文的相關(guān)討論,從會(huì)計(jì)理論角度和實(shí)務(wù)角度對(duì)設(shè)定受益負(fù)債、設(shè)定受益資產(chǎn)和設(shè)定受益計(jì)劃職工薪酬問(wèn)題進(jìn)行深入的論證,提出根據(jù)設(shè)定受益計(jì)劃條款采用國(guó)債到期收益率計(jì)算設(shè)定受益計(jì)劃負(fù)債,認(rèn)為計(jì)劃資產(chǎn)期末公允價(jià)值與賬面價(jià)值差異調(diào)整數(shù)計(jì)入其他綜合收益,取消資產(chǎn)上限的會(huì)計(jì)處理規(guī)定,采用立即確認(rèn)法確認(rèn)過(guò)去服務(wù)成本,計(jì)劃資產(chǎn)利息收益采用預(yù)期收益率計(jì)算,并修訂了“走廊法”。這些是設(shè)定受益計(jì)劃會(huì)計(jì)處理涉及的主要問(wèn)題,其他問(wèn)題需要進(jìn)一步研究,才能形成完善的設(shè)定受益計(jì)劃會(huì)計(jì)處理體系。
[Abstract]:According to the newly revised Accounting Standards for Enterprises No. 9-employee compensation, issued in 2014, post-employment benefits are divided into two different types of post-employment benefit plans, namely, set benefit plan and set deposit plan. The accounting treatment adopted is also different. The accounting treatment of setting deposit plan is simple, and a unified and standardized accounting treatment system has been formed. However, setting a benefit plan is not mature in theory and is developing in practice. In this case, there is an urgent need to establish a sound accounting treatment system for the established benefit plan to fairly reflect the impact of the set benefit plan on the financial situation and operating results. The accounting treatment of the set benefit plan involves assets, liabilities, There are differences in the recognition and measurement of the accounting elements such as expenses. The accounting treatment of the liability for the benefit plan needs to specify the distribution method of the benefit plan obligation, the allocation period and the discount rate, The accounting treatment of the assets of the benefit plan needs to clarify the problems of the plan assets and the upper limit of the assets, and the accounting treatment of the salary and cost of the employees of the benefit plan needs to make clear the past service cost and the interest income of the planned assets. CAS9 / 2014) although there are some regulations on these problems, there are unreasonable regulations and undetailed regulations. Therefore, this paper studies the main problems of accounting treatment for the set benefit plan. In order to supplement and improve the relevant provisions of the standard. Firstly, based on the definition and nature of the set benefit plan, the author puts forward that the set benefit plan is deferred salary. Using accrual basis for accounting treatment. This is the basis of accounting treatment research on the set benefit plan. Then combined with the domestic and foreign standards and scholars' analysis and summary, Finally, based on the previous discussion, this paper puts forward the problems existing in the accounting treatment of the set benefit plan and the problems that can be used for reference. Finally, based on the previous discussion, the paper sets up the benefit liability from the perspective of accounting theory and practice. The problem of setting benefit assets and employees' salary under set benefit plan is discussed in depth. According to the terms of the set benefit plan, it is proposed to calculate the liability of the set benefit plan by using the maturity rate of national debt. Considering that the adjustment of the difference between the fair value and book value of planned assets at the end of the period is included in other comprehensive income, the accounting treatment of the upper limit of assets is abolished, and the past service cost is recognized by the method of immediate recognition. Interest income on planned assets is calculated using the expected rate of return and the Corridor Act has been amended. These are the main issues involved in the accounting treatment of the established benefit plan, and other issues require further study. In order to form a perfect set benefit plan accounting treatment system.
【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】：2017
【分類(lèi)號(hào)】：F275

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