企業年金會計에 관한 硏究

Abstract

선진국에서는 勤勞者의 退職金支給保?制度로서 企業年金制度가 보편적으로 실시되고 있으며 또한 退職金制度가 年金制度로 전환되는 추세도 증가하고 있다. 年金制度를 채용한 기업에서는 退職勤勞者에게 未來에 지급할 給付金이 기업의 財務狀態와 經營成科에 중대한 영향을 미치기 때문에 給付金支給에 충당할 基金積立額을 조달하기 위한 年金原價의 測定과 年金關聯情報의 公示가 중효한 會計問題로 제기된다. 그리고 企業年金會計는 年金制度의 관련법규와 기업의 年金財政 그리고 年金原價를 산출하는데 필요한 保險數假定등의 영향으로 복잡한 문제를 가지고 있다.

따라서 본 연구는 미국의 企業年金制度를 중심으로 발전한 年金會計基準의 변천과정, 年金原價의 認識과 測定, 年金資産과 負債의 測定 그리고 公示에 관한 主要會計方法을 理論的, 體系的으로 分析하여 한국에서도 1988년부터 시행되고 있는 現幸年金制度에 적합한 年金會計基準을 제정하기 위한 방향을 제시하는데 그 목적이 있다.

The guarantee system for employee's retirement benefits has pervasively been changed fro mretirement benefit system to employee pension plans in developed countries.

As the benefit has a significant influence on the firm's financial position and business performance, the measurement of pension cost and the disclosure of pension-related information become important issues. These are more complicated by the following problems, the legislation of the plan, firm's pension fienace, and actuarial assumptions on pension cost.

In this paper, we review theoretically and systematically the history of accounting standard for pensions, the recognition and measurement of pension cost, the measurement of pension assets and liabilities, and the important accounting methods of disclosure in America. On the basis of the review, we suggest the direction of the establishment of accounting standard for pension in Korea.

The guarantee system for employee's retirement benefits has pervasively been changed fro mretirement benefit system to employee pension plans in developed countries.

As the benefit has a significant influence on the firm's financial position and business performance, the measurement of pension cost and the disclosure of pension-related information become important issues. These are more complicated by the following problems, the legislation of the plan, firm's pension fienace, and actuarial assumptions on pension cost.

In this paper, we review theoretically and systematically the history of accounting standard for pensions, the recognition and measurement of pension cost, the measurement of pension assets and liabilities, and the important accounting methods of disclosure in America. On the basis of the review, we suggest the direction of the establishment of accounting standard for pension in Korea.