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1、ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember摘要隨著人口老齡化時代的
2、到來，中國養(yǎng)老保險制度面臨著巨大的挑戰(zhàn)，我國政府已經(jīng)開始進行改革，將過去的現(xiàn)收現(xiàn)付制轉(zhuǎn)變?yōu)椴糠址e累制，但是我國養(yǎng)老金制度還存在著層次單一、覆蓋面窄和管理協(xié)調(diào)不暢等問題。我國在此方面的理論研究起步較晚，尚未形成體系，因此，結(jié)合我國國情建立具有中國特色的養(yǎng)老金會計已成為當前會計界的熱點問題。新農(nóng)保制度的完善與否,是關(guān)系農(nóng)村經(jīng)濟社會能否持續(xù)穩(wěn)定發(fā)展的重大問題。這項保險制度有助于解決農(nóng)民的養(yǎng)老問題,從根本上解除其后顧之憂,有助于農(nóng)村經(jīng)濟的發(fā)展,促成建設(shè)社會主義新農(nóng)村目標的實現(xiàn),有助于提高農(nóng)民的購買力、擴大消費
3、、帶動國內(nèi)經(jīng)濟的發(fā)展,有助于縮小城市和農(nóng)村的差距,實現(xiàn)社會共同富裕。隨著我國城鎮(zhèn)化的不斷發(fā)展和老齡化的逐漸加劇，我國的養(yǎng)老保險雙軌制的問題逐步展現(xiàn)出來,由此引起的社會不滿逐步加劇,養(yǎng)老金雙軌制必須解決。本文將對現(xiàn)階段我國養(yǎng)老保險工作中的制度問題和會計問題進行研究。關(guān)鍵詞：養(yǎng)老新農(nóng)保雙軌制會計19ABSTRACTWiththeadventoftheeraofanagingpopulation,China'spensionsystemfacesenormouschallenges,theChinesego
4、vernmenthasbeguntoreformthepastPAYGsystemintoapartoftheaccumulationsystem,ourpensionsystem,butthereisstillalevelofasingle,narrowcoverageandpoormanagementandcoordinationissues.Ourtheoreticalresearchinthisareastartedlate,thesystemhasnotyetformed,andtheref
5、ore,combinedwithChina'snationalconditionsandtheestablishmentofpensionaccountingwithChinesecharacteristicshasbecomeahotissueintheaccountingprofession.Improvethenewagriculturalinsurancesystemornot,isamajorissueinruraleconomicandsocialsustainabilityofstabl
6、edevelopment.Thepensioninsurancesystemtohelpsolvetheproblemoffarmerstolifttheirworriesfundamentallycontributetoruraleconomicdevelopment,contributetoachievethegoalofbuildinganewsocialistcountryside,helpingtoimprovefarmers'purchasingpower,expandingconsump
7、tion,drivendomesticeconomicdevelopment,helpnarrowthegapbetweenurbanandruralareas,toachievecommonprosperitysociety.WiththecontinuousdevelopmentofChina'surbanizationandaginggraduallyintensified,China'stwo-trackpensionproblemsgraduallyunfolded,theresulting
8、socialdiscontentgraduallyincreased,pensionstracksystemmustbeaddressed.ThispaperwillpresentstageofChina'spensionsystemworkissuesandaccountingissuesstudied.KEYWORDS:PensionNewagriculturalinsuranceTwo-trackAccounting19目錄1我國企業(yè)養(yǎng)老金制度及會
