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企业年金计划的会计核算是一个崭新的课题,特别是确定受益型企业年金计划,其在我国的会计核算规范中几乎是空白。本文分析了我国当前企业年金管理模式及不足,对我国企业年金会计实务处理现状及相关的会计准则进行思考,最后提出规范与加强企业年金会计核算的必要性,希望对推动我国企业年金会计核算体系的形成起到一定的作用。
The accounting of enterprise annuity plan is a brand-new subject, especially to determine the beneficiary enterprise annuity plan, which is almost blank in the accounting norms of our country. This article analyzes the current enterprise annuity management mode and the insufficiency of our country, and then ponders over the status quo and relevant accounting standards of the enterprise annuity accounting practice in our country. Finally, it puts forward the necessity of standardizing and strengthening the enterprise annuity accounting calculation, hoping to promote our country enterprise annuity accounting system The formation of a certain role.