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1、摘要隨著人口老齡化時(shí)代的到來(lái)，中國(guó)養(yǎng)老保險(xiǎn)制度面臨著巨大的挑戰(zhàn)，我國(guó)政府已經(jīng)開(kāi)始進(jìn)行改革，將過(guò)去的現(xiàn)收現(xiàn)付制轉(zhuǎn)變?yōu)椴糠址e累制，但是我國(guó)養(yǎng)老金制度還存在著層次單一、覆蓋面窄和管理協(xié)調(diào)不暢等問(wèn)題。我國(guó)在此方面的理論研究起步較晚，尚未形成體系，因此，結(jié)合我國(guó)國(guó)情建立具有中國(guó)特色的養(yǎng)老金會(huì)計(jì)已成為當(dāng)前會(huì)計(jì)界的熱點(diǎn)問(wèn)題。新農(nóng)保制度的完善與否,是關(guān)系農(nóng)村經(jīng)濟(jì)社會(huì)能否持續(xù)穩(wěn)定發(fā)展的重大問(wèn)題。這項(xiàng)保險(xiǎn)制度有助于解決農(nóng)民的養(yǎng)老問(wèn)題,從根本上解除其后顧之憂,有助于農(nóng)村經(jīng)濟(jì)的發(fā)展,促成建設(shè)社會(huì)主義新農(nóng)村目標(biāo)的實(shí)現(xiàn),有助于提高農(nóng)民的購(gòu)買力、擴(kuò)大消費(fèi)、帶動(dòng)國(guó)內(nèi)經(jīng)濟(jì)的
2、發(fā)展,有助于縮小城市和農(nóng)村的差距,實(shí)現(xiàn)社會(huì)共同富裕。隨著我國(guó)城鎮(zhèn)化的不斷發(fā)展和老齡化的逐漸加劇，我國(guó)的養(yǎng)老保險(xiǎn)雙軌制的問(wèn)題逐步展現(xiàn)出來(lái),由此引起的社會(huì)不滿逐步加劇,養(yǎng)老金雙軌制必須解決。本文將對(duì)現(xiàn)階段我國(guó)養(yǎng)老保險(xiǎn)工作中的制度問(wèn)題和會(huì)計(jì)問(wèn)題進(jìn)行研究。關(guān)鍵詞：養(yǎng)老新農(nóng)保雙軌制會(huì)計(jì)20ABSTRACTWiththeadventoftheeraofanagingpopulation,China'spensionsystemfacesenormouschallenges,theChinesegovernmenthasbeguntoreformthep
3、astPAYGsystemintoapartoftheaccumulationsystem,ourpensionsystem,butthereisstillalevelofasingle,narrowcoverageandpoormanagementandcoordinationissues.Ourtheoreticalresearchinthisareastartedlate,thesystemhasnotyetformed,andtherefore,combinedwithChina'snationalconditionsandthee
4、stablishmentofpensionaccountingwithChinesecharacteristicshasbecomeahotissueintheaccountingprofession.Improvethenewagriculturalinsurancesystemornot,isamajorissueinruraleconomicandsocialsustainabilityofstabledevelopment.Thepensioninsurancesystemtohelpsolvetheproblemoffarmers
5、tolifttheirworriesfundamentallycontributetoruraleconomicdevelopment,contributetoachievethegoalofbuildinganewsocialistcountryside,helpingtoimprovefarmers'purchasingpower,expandingconsumption,drivendomesticeconomicdevelopment,helpnarrowthegapbetweenurbanandruralareas,toachie
6、vecommonprosperitysociety.WiththecontinuousdevelopmentofChina'surbanizationandaginggraduallyintensified,China'stwo-trackpensionproblemsgraduallyunfolded,theresultingsocialdiscontentgraduallyincreased,pensionstracksystemmustbeaddressed.ThispaperwillpresentstageofChina'spens
7、ionsystemworkissuesandaccountingissuesstudied.KEYWORDS:PensionNewagriculturalinsuranceTwo-trackAccounting20目錄1我國(guó)企業(yè)養(yǎng)老金制度及會(huì)計(jì)相關(guān)問(wèn)題的探討51.1養(yǎng)老金和養(yǎng)老計(jì)劃51.1.1養(yǎng)老金的性質(zhì)51.1.2養(yǎng)老金計(jì)劃51.2養(yǎng)老金計(jì)提和支付模式61.3我國(guó)現(xiàn)行養(yǎng)老金會(huì)計(jì)存在的問(wèn)題61.3.1不符合權(quán)責(zé)發(fā)生制原則61.3.2不符合配比原則71.3.3不符合信息充分披露原則71.3.4與國(guó)際慣例相悖71.4對(duì)我國(guó)養(yǎng)老金會(huì)計(jì)處理改革的建
8、議71.4.1設(shè)定提存計(jì)劃下的會(huì)計(jì)處理81.4.2設(shè)定受益計(jì)劃下的會(huì)計(jì)處理82我國(guó)新型農(nóng)村養(yǎng)老保險(xiǎn)問(wèn)題與對(duì)策研究102.1中國(guó)新型農(nóng)村養(yǎng)老保險(xiǎn)相關(guān)研究綜述102.2中國(guó)新型農(nóng)村養(yǎng)
