【作者】 时薛原；

【导师】 张德刚； 杨晓杰；

【作者基本信息】 东北林业大学 ， 会计学， 2004， 硕士

【摘要】 人口老龄化趋势已成为全球性的问题，世界各国一直在不断努力寻求解决的途径，至今已形成了基本养老保险、企业补充养老保险和个人储蓄养老保险等多层次的养老保险制度。我国目前虽已建立了三个层次的养老金制度模式，但现阶段养老保险改革的重点仍停留在统一的基本养老金保险制度的建立和完善上，而企业养老保险目前只处于一种零星发展的状态。随着养老保险制度改革的深入，我国应大力发展企业养老保险制度。 本文借鉴西方企业养老金的研究成果，对企业养老金的财务与会计问题进行研究，试图寻求如何选择养老金筹资模式、养老金的有效投资工具、养老基金的高效管理和养老金会计处理和报告等问题。最后结合我国养老金制度的情况来探讨我国企业养老金制度的建立和会计处理方法。更多还原

【Abstract】 The trend of aging populations has become a global problem, every country in the world are devote to searching for a way to solve it, as far it has formed a basic pension system , the supplementary industrial pension system and the individual saving pension system of the level of institution about pension insurance. Although our country has built the mode of institution about pension of three levels, the emphasis of reform to pension insurance still stays in the construction and completion of the basic pension system, but industrial pension still in the state of junior development. In accompany with the complication of the reform to institution about pension, our country should devote to develop the enterprise institution about pension insurance.This thesis draws lessons from the research fruits of west industrial pension, in a searching for the problems about accounting and finance of industrial pension, and try to seeking for the way to choose the mode of raise funds about pension insurance, the efficient invested implement of pension insurance, the high efficiency administration of pension and the dealing, reporting about pension accounting . Finally it combined with the condition of institution about pension insurance in our country to explore the construction of enterprise institution about pension and the dealing methods about counting.更多还原