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2006年2月,财政部出台了38项新的会计准则,其中的第10号《企业年金基金》,属于新增的会计准则,该准则对企业年金基金资产、负债、收入、费用和净资产如何进行确认、计量和报告作出了全面而具体的规定,其中对会计主体的规定也十分明确,即企业年金基金应当作为独立的会计主体进行确认、计量和列报。但对其进行仔细分析后就会发现,这里所说的独立会计主体与我们通常意义上所说的会计主体并不完全一致,而是存在相同点的同时也存在很大差异。现分析如下:
In February 2006, the Ministry of Finance issued 38 new accounting standards. Among them, No. 10 “Enterprise Annuity Fund” is an additional accounting standard. It sets out the new rules for assets, liabilities, income, expenses and net assets of the enterprise annuity fund How to carry out confirmation, measurement and reporting made a comprehensive and specific provisions, of which the provisions of the accounting entity is also very clear that the enterprise annuity fund should be recognized as an independent accounting entity, measurement and presentation. However, after careful analysis, it can be found that the independent accounting entity mentioned here is not exactly the same as the accounting entity that we usually refer to. However, there are similarities and big differences at the same time. Now analysis is as follows: