基于企业养老保险会计核算的研究

摘要

As the increasing population and the extended life expectancy, pension insurance is a social security system to solve the popu-lation aging, and accounting of pension insurance is the crucial step to determine the pension insurance gold. The problems of accounting of enterprise pension insurance include the chaotic individual account check, incomplete accounting information, unmatched accrual basis principle and matching principle and unexpected actual demand when setting up relevant subjects. Related departments should perfect in-dividual account documentary, complete information disclosure, build institution of rights and responsibility and redesign and improve the accounting subjects, so as to solve the problems, enhance the level of enterprise pension accounting, and provide more reliable living secu-rity for retired worker.%随着人口的不断增加，人均寿命也在不断的延长，养老保险是国家解决人口老龄化所建立的一种社会保障制度，而养老保险的会计核算是确定养老保险金至关重要的步骤。当前，企业养老保险会计核算中存在的问题，主要体现在个人账户核算工作混乱，会计信息披露不全面，不符合权责发生制原则和配比原则，设置相关科目时未考虑实际需求等方面。相关部门应通过完善个人账户记实工作，完善养老保险会计信息披露，建立权责制度，重新设计和完善会计科目等有关措施来解决养老保险会计核算中出现的问题，以此提高企业养老保险会计核算水平，继而为企业退休职工提供更加可靠的生活保障。