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[摘要]随着我国人口老龄化程度的加深，通过不断的创新与改进，如今我们国家已经确立了多层次的养老保障体制。但是，在企业养老金会计方面，不管是理论层面还是实践层面，仍然现存很多不足之处，举例说明：一般情况下，人们喜欢把弥补养老保险费用和基本养老保险费用归并处理；实用于既定的缴费的打算，针对基本养老保险费进行的核算；还没有针对补充养老金费用的信息揭露问题做出相关规定。所以，我们应当根据国情，有选择的参考其他国家较为成熟的养老金会计处理手段，对我们国家的企业养老金会计相关问题加以完善。50648
如今，我们国家的中小企业年金市场并未取得很大进展，同时，精算师与高水平会计师人才紧缺，在这种情况下，企业养老金会计也很难取得较大的发展。在解决上述问题的基础上，将来我们国家针对企业养老金相关问题构建起全新的会计核算制度：在基本养老保险费用方面，会计核算适用既定受益计划相关办法，资产与负债等会计处理适用非资本化观点；在补充养老保险费用方面，会计核算适用既定缴费计划相关办法，其中信息披露是重中之重。
[毕业论文关键词]：基本养老金;养老金会计;养老金计划;补充养老金
The pension accounting issues related to research in our country
Abstract :As the degree of population aging in our country, through constant innovation and improvement, now our country has established a multi-level old-age security system.But, in the aspect of enterprise pension accounting, both theoretical and practical level, still existing a lot of shortcomings, such as: in the accounting treatment would be added to the two kinds of endowment insurance and basic endowment insurance charge merger;Apply the established payment plan for accounting cost of primary endowment insurance;Has yet to complement endowment insurance information disclosed the question to make relevant regulation.So, we should according to the national condition, has the choice of reference other countries with mature pension accounting treatment method, related problems to the enterprise pension accounting of our country.Nowadays, our country small and medium-sized enterprise annuity market haven't made great progress, at the same time, actuaries and shortage of high level accounting personnel in such a case, the development of enterprise pension accounting is difficult to get larger.In solving the above problems, on the basis of the future for our country enterprise pension problems related to build up a new system of accounting: in terms of cost of primary endowment insurance, benefit plan established relevant measures shall be applicable to the accounting, assets and liabilities, accounting for the capitalization perspective;In terms of compensatory endowment insurance, set payment plan related procedures apply to the accounting, including information disclosure is a top priority.
Key words: basic endowment insurance compensatory endowment insurance pension plan pension accounting
目 录
一、引言 1
（一）研究背景及意义 1
（二）研究思路 2
二、我国养老金会计存在的问题 2
（一）存在虚增资产的问题 3
（二）不能反映养老保险的提取和使用之间的关系 3
（三）纳税调整涉及账户较多 3
（四）补充养老保险部分的会计处理较模糊 3
（五）考虑我国养老金会计的未来发展趋势尚不充分