新职工薪酬准则中设定受益计划会计处理探讨

发布时间：2018-07-08 18:58

本文选题：离职后福利 + 设定受益计划　；参考：《会计之友》2014年31期

【摘要】：2011年6月16日,IASB正式发布修订的《国际会计准则第19号——雇员福利》,其中对于雇员福利中的设定受益计划规范进行了较大的修改。在此背景下,2014年1月27日,财政部会计准则委员会正式发布了修订的《企业会计准则第9号——职工薪酬》。我国原准则只规范了设定提存计划,增加设定受益计划的确认计量规范是此次准则修订的主要内容之一。文章在相关确认计量原则的基础上设计了相关账务处理方案。在我国目前的会计实务中,企业的养老金基本是设定提存计划,采用设定受益计划建立企业补充养老保险的企业很少。基于这种情况,修订准则引入设定受益计划会计规范从整体上看不会对目前的会计实务产生大的影响,同时还可以促使社会养老保险基金采用设定受益计划会计规范的方法进行操作,并使得目前已经采用设定受益计划的企业的会计处理更为合理,从而有利于我国企业会计信息质量的提高。
[Abstract]:On June 16, 2011, IASB formally issued the revised International Accounting Standard No. 19-employee benefits, which has greatly modified the specification of the set benefit plan in employee benefits. In this context, on January 27, 2014, the Accounting Standards Committee of the Ministry of Finance officially issued the revised Accounting Standards for Enterprises No. 9-employee compensation. The original standard of our country only regulated the set deposit plan, adding the confirmation measurement standard of the set benefit plan is one of the main contents of the revision of the standard. On the basis of the principle of confirming the measurement, the paper designs the scheme of dealing with the related accounting affairs. In the current accounting practice of our country, the pension of the enterprise basically is to set up the deposit plan, and few enterprises adopt the set benefit plan to establish the supplementary old-age insurance of the enterprise. In view of this situation, the introduction of accounting norms for setting benefit plans in the revised standards will not have a major impact on the current accounting practice as a whole. At the same time, it can also promote the social pension insurance fund to adopt the method of setting the benefit plan accounting standard, and make the accounting treatment of the enterprises that have already adopted the set benefit plan more reasonable. Therefore, it is beneficial to improve the quality of accounting information in Chinese enterprises.
【作者单位】：北京联合大学金融与会计系;
【分类号】：F275.4;F233

【参考文献】