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当前,在建立和完善具有中国特色、适应社会主义市场经济发展需要、以养老保险为核心的社会保障制度过程中,有很多问题需要解决,尤其是其中的财务与会计问题,在我国可以说还是空白。本文试图通过借鉴国外养老金会计中的一些做法,对我国企业养老保险中的几个会计问题进行探讨,以期为我国企业养老金会计准则的制定提供一些思路。
At present, in the course of establishing and perfecting the social security system featuring Chinese characteristics and meeting the needs of the development of the socialist market economy and taking the old-age insurance as the core, many problems need to be solved. In particular, the financial and accounting issues in China can be said to still be blank. This article tries to discuss some accounting problems in the endowment insurance of our country by referring to some foreign pension accounting practices, with a view to providing some ideas for the formulation of accounting standards for the enterprise pension in our country.