摘要：由于人口老龄化问题的严重化，经过不断的改革和创新，我国形成了目前多层次的养老保障体系。然而，目前我国以企业为主体的养老金会计在理论研究和实务操作方面都存在缺陷，主要体现在：不应将基本养老保险费用和补充养老保险费用合并进行会计处理；基本养老保险费用不应该采取既定缴费计划的会计核算方法；补充养老保险费用的披露要求未规定。因此，有必要在借鉴国外成熟的养老金会计核算经验之上，结合我国的实际情况，对我国的企业养老金会计提出改进建议。  21278
      目前，我国缺乏庞大的高素质会计师和精算师队伍，中小企业年金市场的发展也很缓慢，这些都是阻碍企业养老金会计发展的因素。尽管如此，在这些障碍得到克服以后，我国未来的企业养老金会计核算应该有一个新的框架：基养老保险部分采用既定受益计划下的核算方法，并采取非资本化观点处理养老金资产和负债；补充养老保险部分采用既定缴费计划下的核算方法，重点在于披露部分。
毕业论文关键词：养老金；养老金计划；养老金会计；企业年金
Financial Analysis of Solvency
Abstract:Nothing becomes more and more serious, China has built the mode of institution about pension of three levels after a series of reform and innovation. However,the enterprise pension accounting in our country still has a many of drawback in the area of both academic exploration and application.For instance,it is wrong to apply the same approach to treat both basic pension and supplementary industrial pension;basic pension should not be regarded as DC plan;and there is no enough requirement about disclosure of supplementary industrial pension.So,it is important to learn some excellent experiences of other countries and to give some advisement in how to improve the accounting treatment of enterprise pension plans in our country.  Now,China is short of accountant and actuary highly educated,the enterprise annuity market of small and middle enterprises develops slowly.They are all the obstruction in the development of enterprise pension accountting.Nevertheless,if these problems were be settled we will have a new method in pension accounting:in the basic pension part,it will design the pension accounting model with Chinese characteristics,regarding the basic pension as DB plan;in the supplementary pension part,it will consider the supplementary pension as DC plan and emphasize the disclosure.
Key words： basic pension; lementary pension; pension plan; pension accounting
目  录
绪论1
一、养老金会计的相关理论概述2
（一）养老金的概念    2
（二）养老金会计的概念2
（三）养老金会计的主体2
 (四)养老金计划的内容4
（五）养老金会计的核算原则 4
（优尔）养老金会计的基本要素4
二、外国养老金会计处理方法分析6
（一）美国的养老金会计6
（二）国际会计准则中的养老金会计6
三、我国养老金会计处理方法分析7
四、养老金会计存在的问题8
（一）养老金会计准则以及相关的规范上不健全8
（二）养老金会计科目设置单一8
（三）混淆养老金费用的确认与养老金的筹集8
（四）养老金会计中没有充分体现全责发生制的会计核算8
（五）与配比原则不符合9
  （优尔）养老金会计信息披露过于简单且不充分9
（七）与国际管理相悖9
五、完善养老金会计的思考与建议10
（一）建立健全养老金会计的准则，进一步规范养老金会计10
（二）增设养老金会计相关科目10
 (三) 养老金会计核算应采用权责发生制原则11
（四）合理界定养老金成本，完善养老金成本核算模式11 我国养老金会计问题研究+文献综述:http://www.youerw.com/kuaiji/lunwen_13409.html