英语翻译科学技术的突飞猛进的发展,世界各国经济水平极大提高,使得各国的医学水平以及人们的生活水平有了很大进步,人的平均寿

英语翻译
科学技术的突飞猛进的发展,世界各国经济水平极大提高,使得各国的医学水平以及人们的生活水平有了很大进步,人的平均寿命生命得以延长,但是人口老龄化程度日趋严重,企业退休人数逐年增多,退休费用也不断增大.如何健全、完善合理的养老保险制度成为国际社会普遍关注的问题,而与其紧密相关的养老金会计问题也成为社会各领域关注的重点.我国从上世纪 80 年代开始注意到养老金制度的重要性并逐步的进行改革和完善,但改革过程是缓慢且困难的,养老金制度在实行的过程中暴露出许多问题,这使我国关于养老金会计的研究目标不明确,以企业为主体的养老金会计在理论研究和实务操作方面都存在一定缺陷.因此,结合我国当前环境,对养老金会计问题进行系统、深入的研究,了解其目前的发展状况,分析它存在的问题并思考其未来改革发展方向,具有一定的理论与现实意义.
本文以现有的文献为基础,通过比较分析法来研究养老金会计,对中外养老金会计进行了介绍并加以对比和评价,在借鉴各方面经验的基础上结合我国国情提出了总结建议,以完善我国的养老金会计体系.主要结构分为五个部分：第一部分引言说明了论文选题的目的,国内外养老金会计的研究现状及对前人研究的欠缺之处.第二部分介绍了养老金制度的概念、养老金的经济性质、我国养老金会计的的基本内容.第三部分简述了西方养老金会计的状况,并从养老金制度、筹资管理、会计处理方法以及会计人员方面分析了我国与西方国家在养老金会计方面的差别.第四部分分析了我国养老金会计理论指导、确认、账户核算、纳税、信息披露方面存在的问题.第五部分结合我国的实际情况,针对存在的问题提出了一些完善解决的建议.
本文的创新之处在于把养老金制度与会计理论有机的结合起来进行研究,结合我国的国情,指出设定提存计划与设定受益计划并行的同时应不断地扩大设定受益计划运用的范围；提出建立养老基金会计管理社会监督体系,结合政府、企业及个人成员共同参与管理.

The rapid development of science and technology development, the world economy level great rise, make the countries of the medical level and people life level had the very big progress, the average life expectancy to prolong life, but an ageing population degree becomes more and more serious, the enterprise retirement number increased year by year, retirement expenses also growing larger. How to perfect the reasonable endowment insurance system become the problem of common concern to the international community, and closely related with the pension accounting problem has become the focus of attention all the fields of society. Our country from the 1980 s beginning to pay attention to the importance of the pension system and the reform and perfect the gradually, but the reform process is slow and difficult, pension system in the process of practice exposed many problems, this makes our country about pension accounting of the research objective is not clear to the enterprise as the main body of pension accounting theory research and practical operation there are certain defects. Therefore, in combination with the current environment, to the pension accounting problems in system, the thorough research to understand the current development situation, analyze it, the problems and the future development direction of reform thinking, have certain theoretical and practical significance.
Based on the existing literature as the foundation, through the comparison analysis to study the pension accounting, to the Chinese and foreign pension accounting are introduced and contrast and evaluation, in reference to various aspects is based on the experience of combined with actual situation in China put forward Suggestions summarized, in order to perfect our pension accounting system. The main structure is divided into five parts: the first part introduction explains the purpose of the thesis, the domestic and foreign pension accounting the present research situation and the previous studies of the lack of place. The second part of the pension system introduced the concept, pension economic nature, pension accounting in China of the basic content. The third part describes the western pension accounting condition, and the pension system, from financing management accounting methods, and accounting personnel in China and western countries analysis in pension accounting the difference. The fourth part analyzes our country to pension accounting theoretical guidance, the confirmation, accounting, tax payment, the account on the problems existing in the information disclosure. The fifth part combined with the actual situation in our country, aimed at the problems put forward some improvement Suggestions to solve.
The innovation of this paper lies in the pension system and accounting organic combine theory, combined with the situation of our country, and points out that the 2 defined contribution plans and set parallel and benefit plans should be continually expanding the scope of the plan to use set benefit; Proposed pension fund accounting management social supervision system, and combined with the government, enterprises and individuals to participate in the management of members.