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題名 退休金會計處理之研究 作者 曾季國 貢獻者 林柄滄
曾季國日期 1986 上傳時間 5-May-2016 15:40:16 (UTC+8) 摘要 論文提要 參考文獻 參考書目一、 中文書籍1.中國精算學會十年史編輯委員會，中國精算學會十年史，台北：中國精算學會，民國六十九年。2.會計研究發展基金會，財務會計準則公報第一號，“一般公認會計原則彙編”，台北：會計研究發展基金會，民國七十一年。3._____，審計準則公報第一號，“一般公認審計準則總綱”，台北：會計研究發展基金會，民國七十四年二次修訂。4.鄭丁旺著，中級會計學（上、下?），自行出版，民國七十三年八月二版。二、中文期刊1.李明昱譯，「員工退休金之會計處理準則」（國際會計準則公報第十九號），致遠會計，民國七十四年二月號。2.陳錦慧，「勞動基準法退休規定之問題探討」，中華民國精算學會會報第九期第一?，民國七十四年九月，pp.335-355。3.會計師會訊第四十七期。4.編者，「上市公司最近三年職工人數及退休金提列概況表」，工商時報，民國七十五年四月十四日。5._____，「勞工退休準備積欠工資墊償基金十一月一日開始提撥提繳」，中國時報，民國七十五年五月九日。6.編者，「中華民國精算學會章程」，重印於中華民國精算學會會報第八期第二?，民國七十四年七月，pp.70-78。7.藍昭輝，「中華民國精算學會第八屆第二次會員大會致詞」，中華民國精算學會會報第八期第二?，民國七十四年七月，pp.1-3。三、未出版論文，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.許鶯珍撰，民營企業退休金管理之研究，政治大學會計研究所碩士論文，民國六十九年六月。四、英文書籍1. Accounting Standards Committee, “Pension Scheme Accounts: A Discussion Paper," reprinted in Accountancy (August 1982), pp. 78-82.2. _____, ED 32,"Disclosure of Pension Information," reprinted in Accountancy (June 1983), pp. 121-124.3. _____, "Exposure Draft of SORP: Pension Scheme Accounts," reprinted in Accountancy (may 1984), 120-126.4. _____, "Accounting for Pension Costs - A Statement of Intent," reprinted in Accountancy (November 1984), pp. 178-185.5. American Accounting Association, Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory. AAA, 1966.6. American Institute of Certified Public Accountants, Committee on Accounting Procedures, Accounting Research Bulletin No. 36, “Pension Plans: Accounting for Annuity Costs Based on Past Services," AICPA, 1948.7. _____, Committee on Accounting Procedures, Accounting Research Bulletin No. 47, “Accounting for Cost of Pension Plans,” AICPA, 1956.8. _____, Accounting Principles Board, Opinion No. 8, "Accounting for the Cost of Pension Plans,” AICPA, 1966.9. _____, Accounting Principles Board, Statement No.4, “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprise," AICPA, 1970.10. Archibald, T. Ross, Accounting for Pension Costs and Liabilities. Toronto: Canadian Institute of Chartered Accountants, 1980.11. CICA Accounting Standards Committee, Exposure Draft, " Pension Costs and Obligation (Revised Handbook Section 3460), Toronto : CICA, January 1985.12. Canadian Institute of Chartered Accountants, Pension Plan Auditing. Toronto: CICA, 1984.13. Davidson, Sindney. , Leon J. Hanouille. , Clyde P. Stickney., and Roman L. Weil., Intermediate Accounting, 4th, edition, Dryden Press, 1985.14. Financial Accounting Standards Board, Statement No. 35,” Accounting and Reporting by Defined Benefit Pension Plans," FASB, 1980.15. _____, Statements No.36, "Disclosure of Pension In-Information," FASB, 1980.16. _____, Discussion Memorandum, "An Analysis of Issues Related to Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1981.17. _____, Preliminary Views, "On Major Issues Related to Employers` Accounting for Pensions and Other Posttemployment Benefits,” FASB, 1982.18. _____, Discussion Memorandum, "Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1983.19. _____, Statement No.81, "Disclosure of Postemployment Health Care and Life Insurance Benefits,” FASB, 1984.20. _____, Exposure Draft," Employers` Accounting for Pensions,” FASB, 1985.21. _____, Statements No.87, "Employers` Accounting for Pensions,” FASB, 1985.22. _____, Statements No.88, "Employers` Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits,” FASB, 1985.23. Hall, William D. and David L. Landsittel, A New Look at Accounting for Pensions Costs. Richard D. Irwin, Inc., 1977.24. Hendrikson, Eldon S., Accounting Theory. Richard D. Irwin, Inc., 4th, edition, 1982.25. Hicks, Ernest L., Accounting for the Cost of Pension Plans Accounting Research Study No.8, AICPA, 1965.26. International Accounting Standards Committee, International Accounting Standards 19, " Accounting for Retirement Benefits in the Financial Statements of Employers,” IASC, 1983.27. _____, E27, "Accounting and Reporting by Retirement Benefit Plans," reprinted in Accountancy (July 1985), pp. 139-141.28. McGill, Dan M. Fundamentals of Private Pensions. Richard R. Irwin, Inc., 4th, edition, 1979.29. Most, Kenneth S., Accounting Theory. 2nd, edition, 台北：華泰書局，1982.30. Pomeranz, Felix., Gordon P. Ramsey. , and Richard M. Steinbery, Pension: An Accounting and Management Guide, John Wiley & Sons, Inc., 1976.31. Thomas, Arthur L., The Allocation Problem: Part Two, Studies in Accounting Research No.9, AAA, 1974.32. Winklevoss, Howard E. and Dan M. McGill, Public Pension Plans: Standards of Design, Funding, and Reporting, Dow Jones - Irwin, 1979.五、英文期刊1. Beresford, Dennis R., Richard Schwartz., and Ronald D. Wilson, " Proposed Changes to pension accounting: issues and implications,” FE (November 1983), pp. 18-25.2. Beresford, Dennis R. and Robert D. Neary, ”What`s the impact of the proposed new pension rules?" FE (August 1985), pp. 5-8.3. Borton, Douglas C., "How the FASB exposure draft would recamp pension accounting," FE (July 1985), pp. 42-44.4. Brownlee, E. Richard, II. and S. David Young, “ Pension accounting: a new proposal," The CPA Journal (July 1985), pp. 28-34.5. Burianek, Frank G., ”An actuary`s views on pension plan accounting and reporting," Management Accounting (January 1979), pp. 46-49.6. Callard, Rosalind M., "Accounting for pension costs and obligations," CA magazine (January 1985), pp. 78-81.7. Campell, Paul A., "Enrolled actuaries and welfare plans," Journal of Accountancy (July 1978), pp. 68-70.8. Dankner, Harold H., Kenneth L. Friedman., and Murray H. Goldstein, “Finamcial Accounting: how are companies affected by the preliminary views?" Financial Executive (December 1983), pp. 12-21.9. Deaton, William C. and Jerry L. Weygandt, "Disclosures related to pension plans,” Journal of Accountancy (January 1975), pp. 44-50.10. Dewhirst, John F., "A conceptual approach to pension accounting, " Accounting Review (April 1971), pp. 365 -373.11. Editorial," Decline in pension plan expense tracked in recent study,” Journal of Accountancy (December 1984), ??. 19-20.12. Francis, Jere R., "FASB’s preliminary views on pension accounting,” The CPA Journal (May 1983), pp. 44-52.13. Hazlehurst, Blackburn H., "Auditor / actuary relations under ERISA: as an actuary sees it," Journal of Accountancy (July 1978), pp. 58-65.14. Hoffman, Eugene A., “Pension, “ World Book, Vol. 15, 1985.15. Kelley, Thomas P. and David V. Roscetti, ”Auditor / actuary relations under ERISA: from the auditor`s standpoint," Journal of Accountancy (July 1978), pp. 66-68.16. Kirk, Donald J., "Pension accounting: a major theme of the 1980s,” Journal of Accountancy (October 1981), pp. 92-100.17. _____, "Pension accounting : where the FASB stands,” Journal of Accountancy (June 1980), pp. 82-88.18. Liebtag, Bill, "News features : accounting for pensions," Journal of Accountancy (April 1986), pp. 53-57.19. Lucas, Timothy S., "How the FASB views pension accounting," Financial Executive (Sepember 1983), pp. 42-51.20. _____, and Betsy Ann Hollowell., "Pension accounting: the liability question," Journal of Accountancy (October 1981), pp. 57–66.21. McMabon, Daniel , " Popular approaches to accounting for pension costs and liabilities," CA magazine (July 1985), pp. 46-52.22. Melone, Josoph J., “Pension," Encyclopedia Americana, Vol. 20, 1978.23. Murray, Ronald J., William E. Decker., and J. W. Joyce, “Pension accounting: analysis of "preliminary views" - Part I, The CPA Journal (August 1983), pp. 10-23. and Part 2, The CPA Journal (September 1983), pp. 42-47.24. Pesando, James E. and Carol K. Clarke, "Economic models of the Labor market and pension accounting: an exploratory analysis," Accounting Review (October 1983), pp. 733-748.25. Putman, Karl B., Harold C. Schneider., and Dennis R. Lassila, “The FASB`s pensions proposal and your company, " Ohio CPA Journal (Winter 1984), pp. 9-13.26. Regan, Patrick J., "Overfund pension plans," Financial Analysts Journal (November - December 1985), pp. 10-12.27. Ross, E. Chadwick, “FAS 87 - what it means for business," Management Accounting (March 1986), pp. 20-24.28. Rothman, David C., “Pension Plans," Coller`s Encyclopedia, Vol. 18, 1981.29. Schipper, Katherine and Roman L. Weil, “Alternative accounting treatments for pensions," Accounting Review (October 1982), pp. 806-824.30. Schwartz, Richard and John M. Lorentz, "FASB project on employers` accounting for pensions," Georgia Journal of Accounting (Spring 1984) reprinted in The Accountants Digest (September 1984)31. Smith, Jack L., "Needed: improved pension accounting and reporting," Management Accounting (May 1978), pp. 43-46.32. Status Report No. 174, "Postemployment benefits other than pensions," (April 7, 1986), p. 5.33. Thomas, Arthur L., " The allocation fallacy and financial analysis, " Financial Analysts Journal (September-October 1975), pp. 37-41.34. Waggoner, Sharon S., " Pension accounting: the liability controversy," Management Accounting (July 1985), pp. 54-57.35. Willinger, G. Lee, “A contingent claims model for pension cost,” Journal of Accounting Research (Spring 1985), pp. 352-359.六、未出版論文，英文部份1. Godfrey, Lon Howard, An Inquiry Into the Significance and Disclosure of Year-to-year Variations in Pension Expense Reported by Selected Corporations, Ph. D. dissertation, University of Alabama, 1975. 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006744 資料類型 thesis dc.contributor.advisor 林柄滄 zh_TW dc.contributor.author (Authors) 曾季國 zh_TW dc.creator (作者) 曾季國 zh_TW dc.date (日期) 1986 en_US dc.date.accessioned 5-May-2016 15:40:16 (UTC+8) - dc.date.available 5-May-2016 15:40:16 (UTC+8) - dc.date.issued (上傳時間) 5-May-2016 15:40:16 (UTC+8) - dc.identifier (Other Identifiers) B2002006744 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91675 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.abstract (摘要) 論文提要 zh_TW dc.description.tableofcontents 目錄論文提要………壹圖表目次………肆第一章 緒論………1第一節 研究動機與研究目的………1第二節 研究方法與研究限制………2第三節 論文架構………3第二章 退休金概述………7第一節 財務報告的目的………7第二節 退休金之性質與背景………9第三節 退休金在財務報告中的重要性………15第四節 美國退休金會計處理準則之演進………17第五節 美國、加拿大、國際會計準則委員會對退休金會計處理之演進………23第六節 現行會計處理方式之缺失………25第三章 理論之探討………31第一節 退休金負債承認之問題………31第二節 退休金費用承認之問題………37第三節 退休金成本歸屬之問題………40第四節 過去與前期服務成本………48第五節 精算損益問題………50第六節 附註揭露問題………53附錄………56第四章 退休金之會計處理（一）………58第一節 要點說明與摘要………58第二節 精算假設與成本歸屬方法………61第三節 當期淨退休金成本………81第五章 退休金之會計處理（二）………93第一節 退休金負債承認之問題………93第二節 附註揭露………104第三節 確定提撥退休辦法及其他………112第六章 精算技術配合問題………118第一節 我國精算學會之沿革………118第二節 精算師與會計師之關係………121第三節 精算技術配合之評估………125第七章 結論與建議………130第一節 精算技術與會計準則制訂………130第二節 退休金會計準則之內容………131第三節 建議研究之方向………133參考書目………138圖表目次圖4-1 每年分攤折舊額占分攤總數的百分比………69圖4-2 退休金每年歸屬額占退休金總數的百分比………70圖4-3 累計至各年齡的退休金占總數的百分比………71圖4-4 每年提撥金額與薪資之百分比率………72圖4-5 精算負債與薪資之百分比率………73圖4-6 服務成本與薪資百分比率………74圖4-7 退休金負債與薪資百分比率………75圖4-8 退休金每年歸屬額占退休金總額的百分比………76圖4-9 累計至各年齡的退休金占總數的百分比………76圖4-10 每年提撥金額與薪資之百分比率………77圖4-11 精算負債與薪資之百分比率………78表3-1 累計利益法………43表3-2 利益／服務年數法………44表3-3 利益／薪酬法………45表3-4 成本／服務年數法………46表3-5 成本／薪酬法………47表4-1 新舊退休金會計處理比較………60表4-2 精算假設及其影響之因素………62表4-3 精算方法彙總比較………78表5-1 初步看法下的資產負債表………96表5-2 揭露事項彙總比較表………111表6-1 我國精算師之資格來源與服務單位………125 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006744 en_US dc.title (題名) 退休金會計處理之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目一、 中文書籍1.中國精算學會十年史編輯委員會，中國精算學會十年史，台北：中國精算學會，民國六十九年。2.會計研究發展基金會，財務會計準則公報第一號，“一般公認會計原則彙編”，台北：會計研究發展基金會，民國七十一年。3._____，審計準則公報第一號，“一般公認審計準則總綱”，台北：會計研究發展基金會，民國七十四年二次修訂。4.鄭丁旺著，中級會計學（上、下?），自行出版，民國七十三年八月二版。二、中文期刊1.李明昱譯，「員工退休金之會計處理準則」（國際會計準則公報第十九號），致遠會計，民國七十四年二月號。2.陳錦慧，「勞動基準法退休規定之問題探討」，中華民國精算學會會報第九期第一?，民國七十四年九月，pp.335-355。3.會計師會訊第四十七期。4.編者，「上市公司最近三年職工人數及退休金提列概況表」，工商時報，民國七十五年四月十四日。5._____，「勞工退休準備積欠工資墊償基金十一月一日開始提撥提繳」，中國時報，民國七十五年五月九日。6.編者，「中華民國精算學會章程」，重印於中華民國精算學會會報第八期第二?，民國七十四年七月，pp.70-78。7.藍昭輝，「中華民國精算學會第八屆第二次會員大會致詞」，中華民國精算學會會報第八期第二?，民國七十四年七月，pp.1-3。三、未出版論文，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.許鶯珍撰，民營企業退休金管理之研究，政治大學會計研究所碩士論文，民國六十九年六月。四、英文書籍1. Accounting Standards Committee, “Pension Scheme Accounts: A Discussion Paper," reprinted in Accountancy (August 1982), pp. 78-82.2. _____, ED 32,"Disclosure of Pension Information," reprinted in Accountancy (June 1983), pp. 121-124.3. _____, "Exposure Draft of SORP: Pension Scheme Accounts," reprinted in Accountancy (may 1984), 120-126.4. _____, "Accounting for Pension Costs - A Statement of Intent," reprinted in Accountancy (November 1984), pp. 178-185.5. American Accounting Association, Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory. AAA, 1966.6. American Institute of Certified Public Accountants, Committee on Accounting Procedures, Accounting Research Bulletin No. 36, “Pension Plans: Accounting for Annuity Costs Based on Past Services," AICPA, 1948.7. _____, Committee on Accounting Procedures, Accounting Research Bulletin No. 47, “Accounting for Cost of Pension Plans,” AICPA, 1956.8. _____, Accounting Principles Board, Opinion No. 8, "Accounting for the Cost of Pension Plans,” AICPA, 1966.9. _____, Accounting Principles Board, Statement No.4, “Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprise," AICPA, 1970.10. Archibald, T. Ross, Accounting for Pension Costs and Liabilities. Toronto: Canadian Institute of Chartered Accountants, 1980.11. CICA Accounting Standards Committee, Exposure Draft, " Pension Costs and Obligation (Revised Handbook Section 3460), Toronto : CICA, January 1985.12. Canadian Institute of Chartered Accountants, Pension Plan Auditing. Toronto: CICA, 1984.13. Davidson, Sindney. , Leon J. Hanouille. , Clyde P. Stickney., and Roman L. Weil., Intermediate Accounting, 4th, edition, Dryden Press, 1985.14. Financial Accounting Standards Board, Statement No. 35,” Accounting and Reporting by Defined Benefit Pension Plans," FASB, 1980.15. _____, Statements No.36, "Disclosure of Pension In-Information," FASB, 1980.16. _____, Discussion Memorandum, "An Analysis of Issues Related to Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1981.17. _____, Preliminary Views, "On Major Issues Related to Employers` Accounting for Pensions and Other Posttemployment Benefits,” FASB, 1982.18. _____, Discussion Memorandum, "Employers` Accounting for Pensions and Other Postemployment Benefits,” FASB, 1983.19. _____, Statement No.81, "Disclosure of Postemployment Health Care and Life Insurance Benefits,” FASB, 1984.20. _____, Exposure Draft," Employers` Accounting for Pensions,” FASB, 1985.21. _____, Statements No.87, "Employers` Accounting for Pensions,” FASB, 1985.22. _____, Statements No.88, "Employers` Accounting for Settlements and Curtailments of Defined Benefit Pension Plans and for Termination Benefits,” FASB, 1985.23. Hall, William D. and David L. Landsittel, A New Look at Accounting for Pensions Costs. Richard D. Irwin, Inc., 1977.24. Hendrikson, Eldon S., Accounting Theory. Richard D. Irwin, Inc., 4th, edition, 1982.25. Hicks, Ernest L., Accounting for the Cost of Pension Plans Accounting Research Study No.8, AICPA, 1965.26. International Accounting Standards Committee, International Accounting Standards 19, " Accounting for Retirement Benefits in the Financial Statements of Employers,” IASC, 1983.27. _____, E27, "Accounting and Reporting by Retirement Benefit Plans," reprinted in Accountancy (July 1985), pp. 139-141.28. McGill, Dan M. Fundamentals of Private Pensions. Richard R. Irwin, Inc., 4th, edition, 1979.29. Most, Kenneth S., Accounting Theory. 2nd, edition, 台北：華泰書局，1982.30. Pomeranz, Felix., Gordon P. Ramsey. , and Richard M. Steinbery, Pension: An Accounting and Management Guide, John Wiley & Sons, Inc., 1976.31. Thomas, Arthur L., The Allocation Problem: Part Two, Studies in Accounting Research No.9, AAA, 1974.32. Winklevoss, Howard E. and Dan M. McGill, Public Pension Plans: Standards of Design, Funding, and Reporting, Dow Jones - Irwin, 1979.五、英文期刊1. Beresford, Dennis R., Richard Schwartz., and Ronald D. Wilson, " Proposed Changes to pension accounting: issues and implications,” FE (November 1983), pp. 18-25.2. Beresford, Dennis R. and Robert D. Neary, ”What`s the impact of the proposed new pension rules?" FE (August 1985), pp. 5-8.3. Borton, Douglas C., "How the FASB exposure draft would recamp pension accounting," FE (July 1985), pp. 42-44.4. Brownlee, E. Richard, II. and S. David Young, “ Pension accounting: a new proposal," The CPA Journal (July 1985), pp. 28-34.5. Burianek, Frank G., ”An actuary`s views on pension plan accounting and reporting," Management Accounting (January 1979), pp. 46-49.6. Callard, Rosalind M., "Accounting for pension costs and obligations," CA magazine (January 1985), pp. 78-81.7. Campell, Paul A., "Enrolled actuaries and welfare plans," Journal of Accountancy (July 1978), pp. 68-70.8. Dankner, Harold H., Kenneth L. Friedman., and Murray H. Goldstein, “Finamcial Accounting: how are companies affected by the preliminary views?" Financial Executive (December 1983), pp. 12-21.9. Deaton, William C. and Jerry L. Weygandt, "Disclosures related to pension plans,” Journal of Accountancy (January 1975), pp. 44-50.10. Dewhirst, John F., "A conceptual approach to pension accounting, " Accounting Review (April 1971), pp. 365 -373.11. Editorial," Decline in pension plan expense tracked in recent study,” Journal of Accountancy (December 1984), ??. 19-20.12. Francis, Jere R., "FASB’s preliminary views on pension accounting,” The CPA Journal (May 1983), pp. 44-52.13. Hazlehurst, Blackburn H., "Auditor / actuary relations under ERISA: as an actuary sees it," Journal of Accountancy (July 1978), pp. 58-65.14. Hoffman, Eugene A., “Pension, “ World Book, Vol. 15, 1985.15. Kelley, Thomas P. and David V. Roscetti, ”Auditor / actuary relations under ERISA: from the auditor`s standpoint," Journal of Accountancy (July 1978), pp. 66-68.16. Kirk, Donald J., "Pension accounting: a major theme of the 1980s,” Journal of Accountancy (October 1981), pp. 92-100.17. _____, "Pension accounting : where the FASB stands,” Journal of Accountancy (June 1980), pp. 82-88.18. Liebtag, Bill, "News features : accounting for pensions," Journal of Accountancy (April 1986), pp. 53-57.19. Lucas, Timothy S., "How the FASB views pension accounting," Financial Executive (Sepember 1983), pp. 42-51.20. _____, and Betsy Ann Hollowell., "Pension accounting: the liability question," Journal of Accountancy (October 1981), pp. 57–66.21. 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