論企業(yè)年金會計（On enterprise annuity accounting）

1、論企業(yè)年金會計（On enterprise annuity accounting）On enterprise annuity accountingAbstract: in this paper, the Ministry of labor and social security and other relevant departments issued by the enterprise annuity tentative measures.,The pilot measures for the management of enterprise annuity funds and the En

2、terprise Accounting Standards No. tenth issued by the Ministry of FinanceBased on the annuity fund, this paper discusses the problems of enterprise annuity accounting. In view of the existence of enterprise annuity accountingThe problems are analyzed, and some suggestions are put forward according t

3、o the development of enterprise annuity in our country.Key words: Enterprise Accounting annuity1 enterprise annuity accountingEnterprise annuity (that is, employees supplementary pension insurance) is the basic pension for employers and employeesOn the basis of insurance, under the guidance and enco

4、uragement of the state policy, voluntary workers shall be employed in accordance with the economic conditions of the unitEstablishment of an alternative, less than the rate of improvement in employee retirement security level for the purpose to make up for the basic pensionSupplementary pension sche

5、me. International Accounting Standards No. nineteenth - retirement planKim is known as a retirement plan for employees, and the pension scheme is defined as a defined contribution plan (DC,Defined-contribution plan) and plan Defined-benefit (DB)Two category. Under the defined payment scheme, the ent

6、erprise unilaterally extracts retirement benefits from the existing and retired employeesThe amount of a pension that is usually calculated by the actuary on the basis of the wages and service life of the employeeThe present value of the promised pension, accounting treatment is more complex.2, the

7、main problems of enterprise annuity accountingWith the acceleration of the reform of enterprise annuity accounting system in our country, the enterprise annuity accounting systemThe construction and perfection of it are pressing day by day.1.1, the development condition of enterprise annuity account

8、ing is incomplete2., 1.1 basic endowment insurance system is not unified, any countrys legal basic endowment insurance is enterpriseThe foundation of the development of the occupational pension is only the maturity of the legal basic endowment insurance, and the establishment of the enterprise annui

9、tyThe cornerstone will be stable, and enterprises can rationally select and determine the level and scheme of occupational pension. Because basicallyThe goal of old-age insurance is to co-ordinate the whole country, but at this stage still stay in the local co-ordination, the implementation of stand

10、ards everywhereThere are different rates of collection and payment, indicating that the uncertainty of the system is obvious, and the cost burden of the enterprise is also at the same timeDing uncertainty, this uncertainty naturally affects the choice and positioning of enterprise annuity.The immatu

11、re development of 2.1.2 capital market shows that the industrialized countries have developed a practical experienceMature capital market is often an important incentive for the development of enterprise annuity. However, Chinas capital market is not completeFully mature, speculative risk still exis

12、ts, enterprise annuity through the capital market to participate in the national economic construction, and fromIt is still very difficult to obtain reasonable share of share, which constitutes the negative factor of the development of enterprise annuity.2.1.3 lacks the unified tax preferential poli

13、cy, the State Council in on the improvement of urban social security bodyThe pilot scheme of the Department and the State Administration of Taxation on the implementation of the enterprise accounting system need to be explicitly relatedIn the document on the income tax issue, some breakthroughs have

14、 been made in the tax policy, but these policiesOnly in the pilot areas (approved by the State Council), the policy has not been pushed around the country, and the pilotThe level of actual tax benefits varies from region to region. At the same time, due to the absence of detailed rules, the policy i

15、s specificDuring the operation, the total wage is too general, ignoring the difference between the wage levels of different enterprises, and one size fits allOther problems. The tax policy concerning the operation of an enterprise annuity institution, especially the tax policy of the trust instituti

16、on,It has not yet been made clear.2.2, the existing problems of enterprise annuity accountingThe accounting standard of 2.2.1 enterprise annuity is not comprehensive, and the enterprise annuity of our country should take enterprise and its position firstThe payment shall be made by the specialized i

17、nstitution chosen by the trustee for investment operation, fund trusteeship and account managementMarket operation and management. Therefore, the accounting entity of enterprise annuity should involve two aspects, one is enterpriseIndustry itself, two is the enterprise annuity fund.The lack of manag

18、ement models used in 2.2.2 contributions can be made from a series of policies promulgated by the stateWe can see that the enterprise annuity in China is limited to the personal account mode (DC mode)The legal form of management has been limited to a single trust model, but our economy is in a perio

19、d of transition,The trust system and the property right system are not clear enough. Therefore, the management and operation of a single model is likely to be hiddenLarge financial risks are not conducive to the diversification of Chinas enterprise annuity market. As a matter of fact, in determining

20、 the paymentFee based plan (DC plan),The benefit of retirees occupational pension depends on the size of their capital accumulation and their investmentCapital gains. In view of Chinas national conditions, the biggest defect of DC plan is that the accumulated time of enterprise annuity for old emplo

21、yees is too greatShort, even if the enterprise for more pay, and finally receive the pension is also very limited. Because of the decision level of the enterpriseGenerally older, so in the process of promoting enterprise annuity, often encounter certain resistance.2.2.3 information disclosure proble

22、ms, first of all, the financial statements constitute incomplete. Enterprise annuityThe fund is associated with the trustee, custodian, account manager and investment manager, who is responsible for the preparation of the fundThe financial statements of the enterprise annuity fund and the trustee, c

23、ustodian, account manager and investment managerWhat is the responsibility of the relevant information disclosure of occupational pension? Enterprise Accounting Standards No. tenth - enterprise annuity fundNeither is clear. Secondly, the content of accounting information disclosure is inadequate. Ac

24、counting standards for Enterprises No. Tenth - EnterprisesThe occupational pension fund only designs the balance sheet of the annuity and the statement of changes in net assets, which can not satisfy the demand of informationThe beneficiaries can not intuitively understand the earnings of the annuit

25、y assets from the existing statementsCondition. 3, improve the enterprise annuity accounting Countermeasures3.1, accelerate the pace of development of enterprise annuity3.1.1 creates a market environment of fair competition. As the main body of the market, enterprises need their rights and obligatio

26、nsEquality and a competitive environment. Enterprises approved by the five session of the ten National Peoples Congress on March 2007The income tax law unifies the income tax system of domestic enterprises and foreign-funded enterprises, which is the states efforts to buildAn orientation of fair mar

27、ket competition environment, but also need to continue efforts in other areas, really make allEnterprises have become equal subjects in the market. Under the condition of fair market and equal competition of subjects, the results are more favorableA good enterprises independent choice of enterprise

28、annuity is the real enterprise annuity, and it is the development of enterpriseA good sign.3.1.2 promotes the basic old-age insurance system to mature, and enterprise annuity is the statutory social insuranceTherefore, in the process of promoting the development of enterprise annuity, such a consens

29、us should be formed,It is necessary to promote the basic pension insurance system to be mature and mature as a necessary condition for the development of enterprise annuity.Only if the legal social insurance, especially the legal basic old-age insurance system is firmly constructed, is it possible f

30、or the enterpriseOn the basis of the established basic guarantee system, consider the mechanism of enterprise annuity.3.1.3 to strengthen the support of enterprise annuity preferential tax policy, the national tax system on the enterprise annuity branchMake sure that it is clear and operational as s

31、oon as possible. Tax incentives for enterprise annuities are a kind of national interestBecause the central task of the government is to safeguard peoples livelihood and constantly improve peoples livelihood and promote national welfareIt is the basic responsibility of the government, and the enterp

32、rise annuity is the mechanism that can improve the welfareIt is not only necessary for Huilai to mobilize enterprises to promote the welfare of workers, but also to maximize the efficiency of the government.3.2, improve the existing accounting for enterprise annuity2., 2.1 clearly define the account

33、ing standards for enterprise annuity funds newly issued by the accounting entity of enterprise annuityIt was formally implemented in 2007. At present, the lack of accounting standards for the annuity of the enterprise, therefore, must be combined with ChinaIn view of the specific situation and the t

34、heoretical framework of foreign enterprise annuity accounting, the annuity accounting system will be constructed step by step,Regulate the accounting of annuity. And the construction of enterprise annuity accounting system, the primary problem is to define the accounting entityAnd the attribution of

35、 accounting treatment. The accounting entity in the first stage of enterprise annuity raising and paymentFor enterprises (paying units), accounting treatment follows the basic theory of traditional accounting.3.2.2 continues to study the determination of payment annuity patterns, under the DB plan,

36、enterprises promise to retire employeesWhen retiring, pay a certain amount of pension according to the salary level before retirement, and meet the normal needs of retired workersTherefore, the social security function of the pension scheme can be really brought into play. At present, Chinas basic o

37、ld-age insurance planThe social pooling section is, in nature, part of the DB plan, but the accounting process is based on the DC plan,Did not reflect the substance of the pension scheme.3.2.3 pays attention to the accounting information disclosure of annuity, and the accounting information of enterprise annuity in accounting reportShould be fully and completely disclosed. The sub annuity experiences two accounting entities, so the accounting report of the enterprise annuityAc