养老金会计准则与相关会计处理的研究

摘 要

目前，我国正处于人口老龄化的前期，但还没有与之相配套的完善的养老金会计制度。据相关部门研究，我国在2030年即将步入人口老龄化的高峰期，因此完善我国养老金相关会计准则迫在眉睫。本文在借鉴发达国家和国际养老金会计准则，比较我国养老金会计的相关制度和准则的基础上，提出完善我国养老金会计的相关处理方法的几点建议，以及对制约我国养老金会计发展的几个因素提出相应的解决方法。

关键词：养老金会计；会计准则；会计处理；人才培养
Pension accounting standards and relevant accounting treatment research
ABSTRACT
At  present , China  is  experiencing  the  earlier  stage  of  population  aging , but the development of a complete retirement allowance accounting system has not appeared . According to governmental statistics , the year of  2030  will be the peak time of  Chinese population aging . Hence,  it is imminent to establish a well- developed retirement allowance accounting system. In this thesis , at first ,I will draw lessons on the related systems from the developed nations and look to the international standards . Second ,  I will put forward some relevant suggestions . Third , I will present resolutions to the prevailing problems on this area,

  KEY WORDS: retirement allowance accounting ; accounting standards; accounting processing ; personnel training
 

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