會(huì)計(jì)新準(zhǔn)則按照職工的離職后福利是否可以事先確定，將離職后福利計(jì)劃分為設(shè)定提存計(jì)劃和設(shè)定受益計(jì)劃。設(shè)定提存計(jì)劃可譯為“Defined Contribution Plan”，“設(shè)定受益計(jì)劃”可譯為“Defined Benefit Plan”。

設(shè)定提存計(jì)劃，是在企業(yè)年金計(jì)劃中根據(jù)一定的標(biāo)準(zhǔn)確定企業(yè)單方或與職工雙方每期固定的繳費(fèi)水平，而不確定未來(lái)對(duì)職工支付年金的水平，也不提供最低保證，職工在退休時(shí)每期所能獲得的年金水平主要取決于企業(yè)和職工的繳費(fèi)金額以及企業(yè)年金基金投資運(yùn)營(yíng)產(chǎn)生的投資收益，投資風(fēng)險(xiǎn)完全由職工承擔(dān)，因此也稱(chēng)作“繳費(fèi)確定型計(jì)劃”。其英文釋義如下：A defined contribution (DC) plan is a type of retirement plan in which the employer, employee or both make contributions on a regular basis. (Wikipedia) ，美國(guó)的401k計(jì)劃就屬于設(shè)定提存計(jì)劃。

而設(shè)定受益計(jì)劃，是在企業(yè)年金計(jì)劃中根據(jù)一定的標(biāo)準(zhǔn)（職工服務(wù)年限、工資水平等）確定每個(gè)職工退休后每期的年金收益水平，由此倒算出企業(yè)每期應(yīng)為職工繳費(fèi)的金額。由于職工在退休后每期所能獲得的年金是固定的，年金繳費(fèi)和投資運(yùn)營(yíng)的風(fēng)險(xiǎn)都由企業(yè)承擔(dān)，因而也稱(chēng)作“待遇確定型計(jì)劃”。其英文釋義如下：A defined-benefit plan is an employer-sponsored retirement plan where employee benefits are computed using a formula that considers several factors, such as length of employment and salary history. The company is responsible for managing the plan's investments and risk and will usually hire an outside investment manager to do this. (Investopedia)

設(shè)定受益計(jì)劃凈負(fù)債中資產(chǎn)負(fù)債表（balance sheet）中以非流動(dòng)負(fù)債（non-current liabilities）中列示。

轉(zhuǎn)載自：譯問(wèn)  作者：旗渡法務(wù)中心