英语翻译我国社会保障制度和养老金会计的研究摘要 世界各国的历史上长期的实践表明,建立健全社会保障制度是各国政府社会政策的重要组成部分,它直接涉及千千万万的社会成员的生、病

英语翻译我国社会保障制度和养老金会计的研究摘要 世界各国的历史上长期的实践表明,建立健全社会保障制度是各国政府社会政策的重要组成部分,它直接涉及千千万万的社会成员的生、病
英语翻译
我国社会保障制度和养老金会计的研究
摘要
世界各国的历史上长期的实践表明,建立健全社会保障制度是各国政府社会政策的重要组成部分,它直接涉及千千万万的社会成员的生、病、死、残等,是社会成员基本权益的保护伞,社会稳定的“安全网”,也是经济列车高速运行的“减震器”.通过建立完善的社会保障制度,能给社会的稳定以最大的支持,这早已在国际上达成了共识.
通过数十年的不断的积累和改革,我国正逐渐在建立和完善具有中国特色、适应社会主义市场经济发展需要的多层次的社会保险制度.它包括六个方面:社会保险、社会救助、社会福利、军人保障、医疗保障、补充保障乃至个人商业保险在内的相互关联的六个方面.而在整个社会保障体系中,社会保险占有不可动摇的绝对地位.社会保险中最主要的是养老保险,它包含三个层次,第一层次是社会统筹与个人账户相结合的基本养老保险;第二层次是企业年金(又称企业年金);第三层次是个人储蓄性养老保险.2006年3月,我国颁发了第一部规范企业年金基金的会计准则:《企业会计准则第10号———企业年金基金》.同时颁布的《企业会计准则第9号———职工薪酬》也对养老金的会计处理有了新的规定.本文试图通过借鉴国外养老金会计核算中的成熟经验,对我国养老金会计中的几个问题进行探讨,以期对我国养老金会计的顺利实施和今后的发展提供一些思路.
关键词:社会保障制度,养老金,财务会计,

英语翻译我国社会保障制度和养老金会计的研究摘要 世界各国的历史上长期的实践表明,建立健全社会保障制度是各国政府社会政策的重要组成部分,它直接涉及千千万万的社会成员的生、病
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China's social security system and pension accounting
summary of the study : the history of the world on a long-term practice, The establishment of a sound social security system is all the gover...

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China's social security system and pension accounting
summary of the study : the history of the world on a long-term practice, The establishment of a sound social security system is all the government's social policy an important component of the it is directly related to the thousands of members of the community health, sickness, death, the disabled, community members basic rights umbrella, stable social "safety net" and economic operation of the high speed train "shock absorber." Through the establishment of a sound social security system, will give the stability of society with the greatest support, which has in the international community reached a consensus. Through decades of continuous accumulation and reforms, China is gradually establish and perfect with Chinese characteristics, adapt to the socialist market economic development needs of the multi-level social security system. It includes six areas : social insurance, social assistance, social welfare, military security, health security, added security, as well as personal insurance business of the six interrelated aspects. and the entire social security system, social insurance has absolutely unshakable position. social insurance is the most important endowment insurance, which includes three levels, the first level of social pooling and individual accounts with the basic old-age insurance. The second level is the enterprise annuity (also known as enterprise annuity); The third level is the personal savings sexual endowment insurance. In March 2006, China promulgated the first standardized enterprise annuity fund accounting guidelines : "Enterprise Accounting Standards No. 10 -- Enterprise Annuity Fund." Enact the "Corporate Accounting Standards No. 9 -- pay workers" have the right accounting treatment of pensions with the new requirements. This paper tries to use foreign pension accounting of mature experience, My pension accounting for the number of issues discussed China in the hope of pension accounting for the smooth implementation and future development to provide some ideas.
Keywords : social security system, pension funds, financial accounting, problem

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