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1、ofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,topreventthePartymember摘要随着人口老龄化时代的
2、到来，中国养老保险制度面临着巨大的挑战，我国政府已经开始进行改革，将过去的现收现付制转变为部分积累制，但是我国养老金制度还存在着层次单一、覆盖面窄和管理协调不畅等问题。我国在此方面的理论研究起步较晚，尚未形成体系，因此，结合我国国情建立具有中国特色的养老金会计已成为当前会计界的热点问题。新农保制度的完善与否,是关系农村经济社会能否持续稳定发展的重大问题。这项保险制度有助于解决农民的养老问题,从根本上解除其后顾之忧,有助于农村经济的发展,促成建设社会主义新农村目标的实现,有助于提高农民的购买力、扩大消费
3、、带动国内经济的发展,有助于缩小城市和农村的差距,实现社会共同富裕。随着我国城镇化的不断发展和老龄化的逐渐加剧，我国的养老保险双轨制的问题逐步展现出来,由此引起的社会不满逐步加剧,养老金双轨制必须解决。本文将对现阶段我国养老保险工作中的制度问题和会计问题进行研究。关键词：养老新农保双轨制会计19ABSTRACTWiththeadventoftheeraofanagingpopulation,China'spensionsystemfacesenormouschallenges,theChinesego
4、vernmenthasbeguntoreformthepastPAYGsystemintoapartoftheaccumulationsystem,ourpensionsystem,butthereisstillalevelofasingle,narrowcoverageandpoormanagementandcoordinationissues.Ourtheoreticalresearchinthisareastartedlate,thesystemhasnotyetformed,andtheref
5、ore,combinedwithChina'snationalconditionsandtheestablishmentofpensionaccountingwithChinesecharacteristicshasbecomeahotissueintheaccountingprofession.Improvethenewagriculturalinsurancesystemornot,isamajorissueinruraleconomicandsocialsustainabilityofstabl
6、edevelopment.Thepensioninsurancesystemtohelpsolvetheproblemoffarmerstolifttheirworriesfundamentallycontributetoruraleconomicdevelopment,contributetoachievethegoalofbuildinganewsocialistcountryside,helpingtoimprovefarmers'purchasingpower,expandingconsump
7、tion,drivendomesticeconomicdevelopment,helpnarrowthegapbetweenurbanandruralareas,toachievecommonprosperitysociety.WiththecontinuousdevelopmentofChina'surbanizationandaginggraduallyintensified,China'stwo-trackpensionproblemsgraduallyunfolded,theresulting
8、socialdiscontentgraduallyincreased,pensionstracksystemmustbeaddressed.ThispaperwillpresentstageofChina'spensionsystemworkissuesandaccountingissuesstudied.KEYWORDS:PensionNewagriculturalinsuranceTwo-trackAccounting19目录1我国企业养老金制度及会
