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随着社会保障体制改革的不断深入,我国正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养老保险制度。2006年3月,我国颁发了第一部规范企业年金基金的《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》也对养老金的会计核算有了新的规定。
With the continuous deepening of the reform of the social security system, China is establishing and improving a multi-layered old-age insurance system that has Chinese characteristics and meets the needs of the development of the socialist market economy. In March 2006, China issued the first “Enterprise Accounting Standards No. 10 - Corporate Annuity Fund” that regulates corporate annuity funds. At the same time, the “Enterprise Accounting Standards No. 9 - Employees’ Compensation” promulgated at the same time also provides new regulations for the accounting of pensions.