摘要随着我国老龄化人口的日益增加，离职后福利成为整个会计行业重点关注和研究的问题。本文首先以离职后福利的含义作为整篇文章的切入点，借此引出设定收益计划并且对其基础理论进行详细而具体的阐释。随后通过具体的案例分析我国会计行业目前对于设定收益计划如何进行会计核算，并将之与国外进行比对，从而得以发现我国对设定收益计划的处理方法存在的不妥之处。然后，针对这些不妥之处，立足于我国基本的国情，从多个角度全方面地提出对于完善这些问题的看法和建议。在文章的最后，指出本文存在的一些局限性，并对未来我国离职后福利进行展望。86580

毕业论文关键词：离职后福利；设定收益计划；会计核算

The Accounting in Defined Benefit Plans of Post-Employment Benefit 

Abstract With the increase of aging population in China day by day, the post-employment benefit has become an issue that the whole accounting industry focuses on and does research in。First, this paper clarifies the basic theory of defined benefit plan about post-employment benefit in detail。 Then through specific cases, it analyses current accounting methods of defined benefit plan in China’s accounting industry and compares it with foreign accounting methods, which then finds some improprieties in the handling method of our country’s defined benefit plan。 To cope with these improprieties, based on China’s basic national conditions, the paper puts forward some ideas and proposals to perfect these problems from various aspects。 At the end of the article, it points out some limitations in this paper, and analyses some looks into the future of China’s post-employment benefit。

Keywords: post-employment benefit; defined benefit plans; accounting

目   录

0 引言 1

1 离职后福利设定收益计划的基本理论 1

1。1离职后福利的概念 1

1。2离职后福利设定收益计划基础理论 1

1。2。1设定收益计划的含义 1

1。2。2设定收益计划与设定提存计划的差异 2

1。2。3设定收益计划会计处理的理论基础 2

2 离职后福利设定收益计划中外对比 2

2。1国内外设定收益计划会计处理相同点 2

2。2国内外设定收益计划会计处理不同点 3

3离职后福利设定收益计划会计核算问题 4

3。1设定收益计划的确认和计量 5

3。2设定收益计划的成本组成 5

3。3设定收益计划会计核算步骤 6

3。4设定收益计划会计核算的具体案例分析 7

3。4。1不存在设定收益计划资产的会计核算案例 7

3。4。2存在设定收益计划资产的会计核算案例 8

3。4。3应计入其他综合收益的会计核算案例 9

3。4。4应计入当期损益的会计核算案例 10

4 离职后福利设定收益计划会计核算存在的问题 11

4。1会计核算处理过于复杂