在我国老龄化高峰到来前,建立和完善以养老保险为核心的社会保险制度十分重要。而世界各国也一直在不断努力寻求解决老龄化的途径,至今已形成了各具特色的养老保险制度。在会计处理上,西方国家已形成一套比较完善的体系。本文在借鉴西方会计领域的研究成果基础上,结合我国实际对两种养老金给付方式下的会计处理进行初步探讨 Before the peak of the aging of our country, it is very important to establish and perfect the social insurance system with the core of endowment insurance. All countries in the world have been continuously trying their best to find solutions to the problem of aging. So far, they have formed their own special pension insurance systems. In accounting treatment, the western countries have formed a relatively complete system. Based on the research achievements in the field of western accounting and the actual conditions in our country, this paper makes a preliminary study on the accounting treatment under the two types of pension payment