| 我国企业养老金会计概念框架结构的分析 |
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| 引用本文： | 李南海. 我国企业养老金会计概念框架结构的分析[J]. 重庆工商大学学报(社会科学版), 2017, 34(5): 32-37. DOI: 10.3969/j.issn.1672-0598.2017.05.005 |
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| 作者姓名： | 李南海 |
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| 作者单位： | 江西财经大学 会计学院,江西 南昌 330013;闽南师范大学 商学院,福建 漳州 363000 |
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| 摘 要： | 我国企业养老金会计的完善发展需要企业养老金会计概念框架的指导.通过探讨我国企业养老金会计概念框架应关注的基本理论问题,借鉴国际上成熟的企业养老金会计概念框架结构,分析目前的企业养老金会计体系结构,为构建我国的企业养老金会计概念框架提供参考.
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| 关 键 词： | 企业养老金 养老金会计 会计准则 社会养老保险制度 社会保障制度 |
Analysis of Framework Structure of Accounting Concept in Chinese Enterprise Pension |
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| LI Nan-hai. Analysis of Framework Structure of Accounting Concept in Chinese Enterprise Pension[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2017, 34(5): 32-37. DOI: 10.3969/j.issn.1672-0598.2017.05.005 |
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| Authors: | LI Nan-hai |
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| Abstract: | The perfection and development of Chinese enterprise pension accounting need the guidance of accounting concept framework of enterprise pension. This paper discusses the basic theoretical issues concerned in accounting concept framework of Chinese enterprise pension, studies international mature accounting framework structure of enterprise pension, analyzes present accounting system structure of enterprise pension and provides reference for the construction of accounting concept framework of Chinese enterprise pension. |
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| Keywords: | enterprise pension pension accounting accounting standard social endowment insurance system social security |
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