| 摘要: |
| 我国企业养老金会计的完善发展需要企业养老金会计概念框架的指导。通过探讨我国企业养老金会计概念框架应关注的基本理论问题，借鉴国际上成熟的企业养老金会计概念框架结构，分析目前的企业养老金会计体系结构，为构建我国的企业养老金会计概念框架提供参考。 |
| 关键词: 企业养老金 养老金会计 会计准则 社会养老保险制度 社会保障制度 |
| DOI： |
| 分类号: |
| 基金项目: |
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| Analysis of Framework Structure of Accounting Concept in Chinese Enterprise Pension |
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LI Nan-hai1,2
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| Abstract: |
| The perfection and development of Chinese enterprise pension accounting need the guidance of accounting concept framework of enterprise pension. This paper discusses the basic theoretical issues concerned in accounting concept framework of Chinese enterprise pension, studies international mature accounting framework structure of enterprise pension, analyzes present accounting system structure of enterprise pension and provides reference for the construction of accounting concept framework of Chinese enterprise pension. |
| Key words: enterprise pension pension accounting accounting standard social endowment insurance system social security |
