职工退休金按实际开支数额,列入企业当期损益,随着职工退休人数的增加,退休金开支数额增大,现行职工退休金核算办法的弊病日渐突出,其问题主要有以下几点: 一、企业在不同时期,退休金开支多少不等,影响企业经营成果的考核.假定企业生产能力、产量、产品结构等条件没有发生变化,企业实现的利润也会下降,对国家的贡献必然减少.特别是一些比较小的合作商店和手工业联社,因退休金开支大,而出现亏损.退休金开支的多与少,是客观条件造成的,而不是企业主观努力所能克服的,它不应成为影响企业经营成果的因素之一.二、各企业因人员构成不同,职工退休金开支 Employees’ pensions are listed in the current profit and loss of the enterprise according to their actual expenditures. With the increase in the number of employees retirees, the amount of pension expenses increases, and the shortcomings of the current accounting methods for employee pensions have become increasingly prominent. The main problems are the following: In different periods, the company’s pension expenditures will vary, affecting the evaluation of the company’s operating results. Assuming that the conditions of the company’s production capacity, output, and product structure have not changed, the profits realized by the company will also decline, and the contribution to the country will inevitably decrease. There are relatively small cooperative shops and handicrafts associations that suffer losses due to large expenditures on pensions. The amount of pension expenses is more or less due to objective conditions, rather than the enterprise’s subjective efforts can overcome, it should not become One of the factors affecting the business performance of the company. Second, due to the different composition of personnel, the employees’ pension expenses