| 我国养老金会计准则问题探析 |
| |
| 引用本文： | 陈秀霞. 我国养老金会计准则问题探析[J]. 福建农林大学学报(哲学社会科学版), 2010, 13(1) |
| |
| 作者姓名： | 陈秀霞 |
| |
| 作者单位： | 福建商业高等专科学校,福建 福州,350012 |
| |
| 基金项目： | 福建省教育厅A类社科研究项目(JA09305S) |
| |
| 摘 要： | 在分析国外养老金会计准则发展历程和我国养老金会计相关制度规范的基础上,指出我国制定养老金会计准则的必要性,认为我国养老金会计准则的制定理念应选择资产负债观,以权责发生制和公允价值为养老金会计的确认基础和计量属性,并从设定提存计划和设定受益计划两方面规范养老金会计事项。
|
| 关 键 词： | 养老金会计准则 资产负债观 养老金计划 公允价值 |
Analysis of China's pension accounting standards |
| |
| CHEN Xiu-xia. Analysis of China's pension accounting standards[J]. Journal of Fujian Agriculture and Forestry University, 2010, 13(1) |
| |
| Authors: | CHEN Xiu-xia |
| |
| Affiliation: | Fujian Commercial College;Fuzhou;Fujian 350012;China |
| |
| Abstract: | Based on the analysis of foreign pension accounting standards and our country′s system of pension accounting standards,the necessity of developing pension accounting standards in China is illustrated.It is argued that it should choose the view of asset-liability,taking rights-responsibility system and fair value as the confirmed and calculating basis of the pension accounting.So that,we can regulate pension accounting matters from defined contribution plan and defined benefit plan. |
| |
| Keywords: | pension accounting standards asset-liability view pension accounting plan fair value |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
