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題名 退休金計劃會計處理之研究
The Resarch of Pension Accounting
作者 黃美惠
Hwang, Meei Huey
貢獻者 賴本隊
Lay,Been Duey
黃美惠
Hwang,Meei Huey
關鍵詞 退休金
退休後給付
會計
Pension
Postretirement
Accounting
日期 1993
上傳時間 29-Apr-2016 16:38:06 (UTC+8)
摘要 本論文主題為退休給付的會計處理，而內容共分六章。第一章：說明論文的研究動機、研究目的、及論文架構。第二章：首先概述退休計劃的演進、性質、類別，然後介紹美國退休會計準則自APB No.8至SFAS No.106 間的演進，最後再介紹英國及加拿大的退休給付會計準則。第三章：介紹退休金（Pension ）會計的處理，主要分成退休金成本、資產負債及附註揭露三方面來討論。退休金成本主要探討退休金成本各項組成分子的性質，及其認列、衡量與會計處理。資產負債方面則是以計劃資產的評估、退休金負債的衡量，及其資產負債的認列與會計處理。而附註揭露方面分成準則規定的揭露事項及其他建議的揭露事項兩方面說明。本章主要以美國SFAS No.87的準則為討論主題，而另外以英國 SSAP24的規定作為比較說明。第四章：介紹退休後給付（Postretirement Benefits ）會計的處理，亦分成退休後給付成本、資產負債及揭露事項三方面說明，但因退休金與退休後給付二者性質不同，而二者的會計處理頗多相同，故本章探討針對會計處理不同處、及相同處但因性質不同而產生之不適當加以說明。第五章：介紹我國退休金的會計處理。因現行退休金會計實務與法令規定習習相關，故先說明我國退休金制度相關法令，再介紹現今實務作法及其缺失，最後再說明我國第十八號財務會計準則公報的制訂及其施行時可能遭遇的問題。第六章：結論與建議。
參考文獻 中文部份
1.丁玉山撰，退休金成本之會計處理，東吳大學會計研究所碩士論文，民國六十六年七月
2.朱文敏，十八、十九號，財務會計準則公報最新動態，會計研究月刊，第77 期，民國八十一年二月十日。
3.林維珩，對「退休金會計處理準則」之若干說明，會計研究月刊，第71 期，民國八十年八月十日。
4.柯木興編著，勞工退休金作業手冊，中國社會保險學會，民國七十六年九月三版。
5.徐景亮，我國退休金會計處理之現況與展望，證券管理，民國八十二年一月十六日
6.李家泉著，壽險經營，三民書局，民國七十六年八月初版。
7.張擎宇，就精算觀點對「退休金會計處理準則」草案之建議，會計研究月刊，第70 期，民國八十年七月十日。
8.單冀撰，勞基法中退休準備金提撥率之調查及研究，中華經濟研究院，民國七十六年五月。
9.曾季國撰，退休金會計處理之研究，政治大學會計研究所碩士論文，民國七十五年六月。
10.會計研究發展基金會，財務會計準則第十八號公報"退休金會計處理準則 " ，民國八十年十一月。
11.會計師會訊，第47 期。
12.會計師會訊，第117 期。
13.鄭丁旺著，中級會計學，自行出版，民國七十六年八月三版。
英文部份
I . Accounting Standards Committee ,ension Scheme Accounts: A Discussion Paper,? Accountancy, August a982 ,pp78-82.
2. ______ ,ED32, isclosure of Pension Information ? ,Accountancy, June 1983 ,ppI21-124.
3. ______ ,xposure Draft of SORP Pension Scheme Accounts?, May 1984 , pp120-126.
4.American Institute of Certified Public Accountants, Committeeon Accounting 2rocedures,Accounting Research Bulletion NO.36 ,ension Plans ccounting for Annuity Costs Based on Past Services , AICP A, 1948.
5. _____ _ ,Committee on Accounting Procedures, Acoounting Research Buuletin NO .4 7,ccounting for Cost of Pension Plans ", AICPA ,1956
6. ,Accounting Priciples Board, Opinion NO.8,ccounting for the Cost of Pension Plans?,AICPA,1966.
7.CICA Accounting Standards Committee, Exposure Draft,? Pension Costs and Obligation?, Toronto: CICA, January 1985.
8.Financial Accounting Standards Board, Stateement NO.35,ccounting and Reporting by Defined Benefit Pension Plans",FASB,1990.
9. _----- , Statement NO.36,isclosure of Pension Information ? FASB,1980.
10. _____ _ ,Discussion Memorandum ,n Analysis of Issues Related to Employers` Accounting for Pensions and Other Post- employment Benefit s" ,FASB ,1981.
11. ,P-eliminary Views, "On Major Issues Related to Employers` Accounting for Pensions and Other Postemployment Bendfits" ,FASB , 1982.
12 . ____ _ ,Discussion Memorandum, "Employers` Accounting for Pensions and Other Postemployment Bendfits",FASB,1983.
13 . _____ ,Statement NO.81,"Disclosure of Postemployment Health Care and Life Insurance Benefits",FASB,1984.
14 . _____ ,Statement NO. 87, "Employers` Accounting for Pensions" ,FASB,1 9 85 .
15. ,Statement NO.88,"Employers` Accounting for Settlements and Curt2ilment of Defined Benefit Pension Plans and Termination Benefits",FASB,1985.
14 . _____ , Statement NO.106, "Employers` Accounting for Postretirement Benefits Other Than Pension",FASB,1990.
15 . International Accounting Standards 19, "Accounting for Retire - ment Benefits in the Financial Statement of Employers`` IASC ,1983 .
16. Anthony Carey , " Standard for New Pensions Age", Accountancy, June 1989.
17 . Bill D. Jarnagin, Tsai Yen Chung, "understanding the Accounting for Defined
Benefit Pension Plans" ,Management Accounting, September 1988 .
18 . Bill Liebtag, "News Feature, Accounting For Pensions", Journal of Accountancy, April 1986
19.Christopher Napier, "Accounting for Pension Scheme Surplures" ,Accountancy, May 1986.
20.Dale L. Gerboth ,"FASB Standard on Accounting for Other Postretirement Benefits Take Shape", The CAP Journal, August 1990.
21.Dale L. Gerbot h , "Accruing the Cost of Other Postemployment Benefits--The Meaurement Problem?, The CPA Journal , November 1988.
22.Dale L. Gerboth, "Don`t Spit in the Nonpension Retirement Benefits", The CPA Journal, September 1989.
23. Dennis M. Bline, Ted D. Skekel, "Assessing the FASB`s Responsiveness to Comment Letters on Other Postretirement Benefits
",Journal of Corporate Accounting and Finance, Spring 1991.
25.Dennis R. BeresIord, Richard Schwartz, Ronald D. Wilson,"
Proposed Changes to Accounting: Issues and Implications",
Financial Executive, November 1983.
26.Guy W. Owings, Vicki Baier, "OPAB Closing a Financial
Reporting Gap", The National Public Accountant, April 1992.
27.Harold Dankner, Kenneth L. Friedman, Murray H. Goldstein
,"Financial Accounting: How Are Companies Affected by the Preliminary Views? inancial Executive, December 1983
28.Harold H. Morley," GICs: Market Value or Book Value, Which is Fair?" ,The CPA Journal, June 1991.
29.Larry B. Wiltser "Pension Update : ", Management Accounting ,September 1988.
30.Linda L . Jardine and Randall W. Luecke, "FAS 81: Disclosing Postretirement Benefits", Management Accounting, October 1985 .
31 . James A. Hamitan and Dorrance C. Bronson, "Pens ions" , McGraw-Hill Book Company, Inc . , 1958, pp.1.
32.James R. Wilbertt, Kenneth E. Dakdduk, "The New FASB 106: How to Account for Postretirement Benefits" ,Journal of Accountancy, August 1991.
33.Jrer R. Franci s, "FASB`s Preliminary views on Pension Accounting", The CPA Journal, May 1983
34. Mary S. Saslow, he Complex Business and Accounting Issues in Other Postretirement Benefits", Journal of Corporate Accounting and Finance, Spring 1991.
35.Michael J. Jones, " Do Accounting Standards Change Behavior? Part Ⅰ" Benefits & Compensation International, November 1992 ,
36.Michael J. Jones , "Do Accounting Standards Change Behavior? Part Ⅱ ", Benefits & Compensation International, December 1992 ,
37.Murray S. Akresh, Barbara S. Bald, Harold Dankner, Lee E . Launer, Teresa A. Mckenna, Richard J. Poccia, "Retiree Health Benefits", Management Accounting, April 1991 .
38 . Paula B. Thomas and Larry E. Farmer. "OPEB: Improved Reporting or the Last Strow?" Journal of Accountancy, November 1990
39 . Partrick F. Hardiman and William R. Schwartz, "Developments in Pension Accounting", The Accountamts Digest, April 1986.
40.Paul Bo. W. Miller and Rodney J. Redding, "Measuring the Effects of Political Compromise on Employers` Accounting for Defined Benefit Pensions ",Accounting Horizons, March 1992
41.Ralph Byington, Deana R. Nance, "Postretirement Benefits Accounting--Study Analyzes Ways and Means", Journal of Corporate Accounting and Finance , Spring 1992.
42.Richard Schwartz and John M. Lorentz, "FASB Proisct on Employers` Accunting
for Pensions", The Accountants Digest, spring 18984 .
43. Richark A. C. Lawrey, "US Retiree Medical Benefits he Cost/Benefits Dilemma for employers" Benefits and Compensation International, January/February 1992.
Robert H. Mill s, "SFAS 87: An Improvement in Pension Reporting?" ,The CPA Journal, July 1989.
44.Robert G. Mclendon, Alex T. Arcady, James S. Johnson, "OPEBs: FASB Prescribes Strong Medicine", The CPA Journal, July 1992.
45.Robert M. Harper, Jr., William G. Mister, Jerry R. Strawser," The Effect o f Recognition Versus Disclosure of Unfunded Postretirement Benefits on Lenders` Perception of Debt" ,Accounting Horizons, September 1991.
46.Ronald J. Murray, William E. Decker and John W. Joyce ension Accounting Analysis of "Prelliminary Views - Part II" ,The CPA Journal, September 1983.
47.Sharon S. Waggoner, "Pension Accounting the Liability Controvers" , Management Accounting, July 1985.
48 . Stan Martens, Kevin Stevens," Business Reacts to FASB` s Proposal for Nonpension Retirement Benefits", Journal of Accountancy ; June 1990 .
49 . Statement of Standard Accounting Practice 24, "Accounting for Pension Costs", May 1988.
50.Sven Tester, "Pay and Disclosure: A Fair Picture", Accountancy ,March 1990.
51.Timothy S. Luccs , "How The FASB Views Pension Accounting" ,Financial Executive/September 1983.
52.Thomas G. Nelson , "Post - Retirement Benefits: The Tip of a Financial Iceberg", Management Accounting, January 1987.
53 . T . Ross Archibald, Accounting for pension Costs and Lia-bilities(Toronto: CICA 1980 . PP . 130).
54.Winklevoss, Howard E, Pension Mathematics with Numerical Illustration ( Homewood , Ill; Richard D.lrwin,Inc,1977)PP . 23 ? 25.
描述 碩士
國立政治大學
風險管理與保險研究所
G80358007
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004118
資料類型 thesis
dc.contributor.advisor 賴本隊zh_TW
dc.contributor.advisor Lay,Been Dueyen_US
dc.contributor.author (Authors) 黃美惠zh_TW
dc.contributor.author (Authors) Hwang,Meei Hueyen_US
dc.creator (作者) 黃美惠zh_TW
dc.creator (作者) Hwang, Meei Hueyen_US
dc.date (日期) 1993en_US
dc.date.accessioned 29-Apr-2016 16:38:06 (UTC+8)-
dc.date.available 29-Apr-2016 16:38:06 (UTC+8)-
dc.date.issued (上傳時間) 29-Apr-2016 16:38:06 (UTC+8)-
dc.identifier (Other Identifiers) B2002004118en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/88886-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 風險管理與保險研究所zh_TW
dc.description (描述) G80358007zh_TW
dc.description.abstract (摘要) 本論文主題為退休給付的會計處理，而內容共分六章。第一章：說明論文的研究動機、研究目的、及論文架構。第二章：首先概述退休計劃的演進、性質、類別，然後介紹美國退休會計準則自APB No.8至SFAS No.106 間的演進，最後再介紹英國及加拿大的退休給付會計準則。第三章：介紹退休金（Pension ）會計的處理，主要分成退休金成本、資產負債及附註揭露三方面來討論。退休金成本主要探討退休金成本各項組成分子的性質，及其認列、衡量與會計處理。資產負債方面則是以計劃資產的評估、退休金負債的衡量，及其資產負債的認列與會計處理。而附註揭露方面分成準則規定的揭露事項及其他建議的揭露事項兩方面說明。本章主要以美國SFAS No.87的準則為討論主題，而另外以英國 SSAP24的規定作為比較說明。第四章：介紹退休後給付（Postretirement Benefits ）會計的處理，亦分成退休後給付成本、資產負債及揭露事項三方面說明，但因退休金與退休後給付二者性質不同，而二者的會計處理頗多相同，故本章探討針對會計處理不同處、及相同處但因性質不同而產生之不適當加以說明。第五章：介紹我國退休金的會計處理。因現行退休金會計實務與法令規定習習相關，故先說明我國退休金制度相關法令，再介紹現今實務作法及其缺失，最後再說明我國第十八號財務會計準則公報的制訂及其施行時可能遭遇的問題。第六章：結論與建議。zh_TW
dc.description.tableofcontents 第一章導論．．．．．．．．．．1
第一節研究動機與目的．．．．．．．．．．1
第二節研究範圍．．．．．．．．．．1
第三節研究限制．．．．．．．．．．2
第四節研究方法．．．．．．．．．．2
第五節研究內容．．．．．．．．．．3
第二章退休金計劃會計準則之演進．．．．．．．．．．4
第一節退休金計劃之概述．．．．．．．．．．4
第二節美國退休金計劃會計準則之沿革．．．．．．．．．．7
第三節英、加退休金會計之沿革．．．．．．．．．．15
第三章退休金之會計處理．．．．．．．．．．18
第一節準則之前提與摘要．．．．．．．．．．18
第二節退休金成本之認別．．．．．．．．．．20
第三節退休金成本之會計處理．．．．．．．．．．24
第四節退休金資產負債之認別．．．．．．．．．．42
第五節退休金資產負債之會計處理．．．．．．．．．．46
第六節揭露事項．．．．．．．．．．52
第四章退休後給付之會計處理．．．．．．．．．．58
第一節前提與摘要．．．．．．．．．．58
第二節退休後給付成本之會計處理．．．．．．．．．．62
第三節退休後給付資產負債之會計處理．．．．．．．．．．84
第四節揭露事項．．．．．．．．．．89
第五章我國退休金會計之處理．．．．．．．．．．95
第一節我國退休金制度之演進．．．．．．．．．．95
第二節我國現行退休金會計處理．．．．．．．．．．101
第三節第十八號財務會計準則公報．．．．．．．．．．102
第六章結論與建議．．．．．．．．．．109
第一節結論．．．．．．．．．．109
第二節建議．．．．．．．．．．111
參考書目．．．．．．．．．．115		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004118en_US
dc.subject (關鍵詞) 退休金zh_TW
dc.subject (關鍵詞) 退休後給付zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) Pensionen_US
dc.subject (關鍵詞) Postretirementen_US
dc.subject (關鍵詞) Accountingen_US
dc.title (題名) 退休金計劃會計處理之研究zh_TW
dc.title (題名) The Resarch of Pension Accountingen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 中文部份
1.丁玉山撰，退休金成本之會計處理，東吳大學會計研究所碩士論文，民國六十六年七月
2.朱文敏，十八、十九號，財務會計準則公報最新動態，會計研究月刊，第77 期，民國八十一年二月十日。
3.林維珩，對「退休金會計處理準則」之若干說明，會計研究月刊，第71 期，民國八十年八月十日。
4.柯木興編著，勞工退休金作業手冊，中國社會保險學會，民國七十六年九月三版。
5.徐景亮，我國退休金會計處理之現況與展望，證券管理，民國八十二年一月十六日
6.李家泉著，壽險經營，三民書局，民國七十六年八月初版。
7.張擎宇，就精算觀點對「退休金會計處理準則」草案之建議，會計研究月刊，第70 期，民國八十年七月十日。
8.單冀撰，勞基法中退休準備金提撥率之調查及研究，中華經濟研究院，民國七十六年五月。
9.曾季國撰，退休金會計處理之研究，政治大學會計研究所碩士論文，民國七十五年六月。
10.會計研究發展基金會，財務會計準則第十八號公報"退休金會計處理準則 " ，民國八十年十一月。
11.會計師會訊，第47 期。
12.會計師會訊，第117 期。
13.鄭丁旺著，中級會計學，自行出版，民國七十六年八月三版。
英文部份
I . Accounting Standards Committee ,ension Scheme Accounts: A Discussion Paper,? Accountancy, August a982 ,pp78-82.
2. ______ ,ED32, isclosure of Pension Information ? ,Accountancy, June 1983 ,ppI21-124.
3. ______ ,xposure Draft of SORP Pension Scheme Accounts?, May 1984 , pp120-126.
4.American Institute of Certified Public Accountants, Committeeon Accounting 2rocedures,Accounting Research Bulletion NO.36 ,ension Plans ccounting for Annuity Costs Based on Past Services , AICP A, 1948.
5. _____ _ ,Committee on Accounting Procedures, Acoounting Research Buuletin NO .4 7,ccounting for Cost of Pension Plans ", AICPA ,1956
6. ,Accounting Priciples Board, Opinion NO.8,ccounting for the Cost of Pension Plans?,AICPA,1966.
7.CICA Accounting Standards Committee, Exposure Draft,? Pension Costs and Obligation?, Toronto: CICA, January 1985.
8.Financial Accounting Standards Board, Stateement NO.35,ccounting and Reporting by Defined Benefit Pension Plans",FASB,1990.
9. _----- , Statement NO.36,isclosure of Pension Information ? FASB,1980.
10. _____ _ ,Discussion Memorandum ,n Analysis of Issues Related to Employers` Accounting for Pensions and Other Post- employment Benefit s" ,FASB ,1981.
11. ,P-eliminary Views, "On Major Issues Related to Employers` Accounting for Pensions and Other Postemployment Bendfits" ,FASB , 1982.
12 . ____ _ ,Discussion Memorandum, "Employers` Accounting for Pensions and Other Postemployment Bendfits",FASB,1983.
13 . _____ ,Statement NO.81,"Disclosure of Postemployment Health Care and Life Insurance Benefits",FASB,1984.
14 . _____ ,Statement NO. 87, "Employers` Accounting for Pensions" ,FASB,1 9 85 .
15. ,Statement NO.88,"Employers` Accounting for Settlements and Curt2ilment of Defined Benefit Pension Plans and Termination Benefits",FASB,1985.
14 . _____ , Statement NO.106, "Employers` Accounting for Postretirement Benefits Other Than Pension",FASB,1990.
15 . International Accounting Standards 19, "Accounting for Retire - ment Benefits in the Financial Statement of Employers`` IASC ,1983 .
16. Anthony Carey , " Standard for New Pensions Age", Accountancy, June 1989.
17 . Bill D. Jarnagin, Tsai Yen Chung, "understanding the Accounting for Defined
Benefit Pension Plans" ,Management Accounting, September 1988 .
18 . Bill Liebtag, "News Feature, Accounting For Pensions", Journal of Accountancy, April 1986
19.Christopher Napier, "Accounting for Pension Scheme Surplures" ,Accountancy, May 1986.
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