我國企業(yè)養(yǎng)老金會計研究.pdf

1、首都經(jīng)濟貿(mào)易大學(xué)碩士學(xué)位論文我國企業(yè)養(yǎng)老金會計研究姓名：姚海碧申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：劉仲文毛夏鸞20040301AbstractWiththecomingoftheagedtime，ChinahastofacethepresstoprovidefortheagedThereforetheresearchonpensionhasbeenbecomingmoreandmoreimportantandemergentThep

2、aperattemptstodiscusstheaccountingproblemsaboutenterprisepensionofourcountrybyusingsomegoodmethodsofAmericanpensionaccountingforreferenceOnthebasisofthis，thepaperseekstofindoutawaytoimprovesystemenvironmentthatinfluencet

3、heconstructionofenterprisepensionaccountinginChinaItattemptstoprovidesomeideasforaccountingreformandstandardforenterprisepensionofourcountryThepaperadoptsnormativemethodThepensionproblemsarestudiedfromtheaspectofaccounti

4、ngandtaxtheoriesThestatementsinthepaperarebasedonplentyoffactsandgreatlogicThepaperconsistsoffourparts，whichisspreadoutaccordingtotheclueof‘‘introductionoffundamentalpensiontheoriespensionaccountingandreportingofAmerican

5、enterprise—systemdesignwhichinfluenceenterprisepensionaccountingofourcountry—reformationdesignofenterprisepensionaccountingofourcountry’Thepaperintroducesfundamentalpensiontheoriesfirstlyandthenaccordingtotheinterrelated

6、regulationofSFAS87，thepaperexpoundsAmericanpensionaccountingandreportingThenitanalysesthedefectionofcurrentpensionsysteminChinaandpointsoutthatourcountryshouldfastimprovethemechanismofraisingpensionSoitisarealisticselect

7、ionofraisingtheessentialpensiontolevysocialsecuritytaxAtthesametime，weshouldseektodevelopenterprisepensionsofourcountrybythesupportingoftaxpreferenceFinallyaccordingtotherequirementfortheinterrelatedsystemdesign，itcomesu

8、pwithreformationdesignofChinesepensionaccountingAsfarastheessentialpensionisconcerned，ontheonehand，weshouldsetup“taxpayablesocialsecuritytaxpayable’’accounttodealwithitToenterprise’pensions，ontheotherhand，ourcountryshoul