关于养老金会计 ,西方国家起步较早 ,已形成了一整套较为完善的体系。而我国在此方面的研究还处于起步阶段。下面结合西方国家养老金会计的一些做法 ,谈谈我国养老金会计的有关问题。一、养老金性质的认定养老金 ,是指支付给离退休人员用于保障日后生活的货币额。对于其性质 , With regard to pension accounting, the western countries started earlier and have formed a set of relatively complete systems. Our country’s research in this area is still in its infancy. The following combination of some western countries pension accounting practices, talk about China’s pension accounting issues. First, the nature of the pension Pension, refers to the retired personnel used to protect the future amount of money. For its nature,