Dissertation > Excellent graduate degree dissertation topics show

Research on Financial and Accounting Problems of Enterprise Annuity in China

Author: DongPeiZuo
Tutor: ZhaoWei
School: Shandong Agricultural University
Course: Accounting
Keywords: Enterprise annuity Financial Accounting
CLC: F842.6
Type: Master's thesis
Year: 2011
Downloads: 213
Quote: 0
Read: Download Dissertation

Abstract


Profound culture of China's Confucianism, Confucius than 2,000 years ago proposed a \However, the history of the development of today, we are still facing a severe test of the pension puzzle. According to the Chinese Academy of Social Sciences, predicted that by 2030, the proportion of the population over the age of 65 in China will surpass Japan and become the countries with the highest degree of global population aging. 2050, the society into the depth of the aging stage. Elderly population continues to increase, making the total pension are constantly rising, traditional national basic pension insurance system to make financial payment under increasing pressure. In order to meet the upcoming aging society, countries around the world to establish a multi-pillar pension security system. The Chinese government also implemented a reform of the pension system, established in May 2004, the basic old-age security system of basic old-age social insurance, enterprise annuities and personal savings, pension plans, including the three-pillar. At present, the scale of China's enterprise annuity billion, is expected to more than 2800 to 2030, China's enterprise annuity fund market is expected to reach more than 12,000 yuan, to become a major force to support our Social Security System. Is in the preliminary stages of development, both theoretical and practical aspects of enterprise annuity has a lot of issues to study and explore; huge scale of China's enterprise annuity and Social Security, therefore particularly important to the study of China's enterprise annuity financial and accounting issues. Based the enterprise annuity produce development economics, political science and management theory, the integrated use of the method of induction, comparative law, interpretation of the law, such as finance and accounting problems of China's enterprise annuity, China's enterprise annuity fund raising, fund investment and treatment benefit in three areas as a breakthrough, a useful exploration of China's enterprise annuity accounting. Enrich and expand China's enterprise annuity financial accounting theory, promote the development of China's enterprise annuity has a certain theoretical and practical significance. This paper includes the following contents: Chapter 1, Introduction to. First proposed a study of the problem - China's enterprise annuity and financial accounting issues, and analyze the significance of the topic, and then reviewed the research status Finally, research and innovation as well as the methods and technology roadmap . The second chapter, the theoretical basis of the enterprise annuity. Motivation theory of the enterprise annuity produce development, analysis, and lay the foundation for later discussion. Chapter enterprise annuity fund raising. First explores the enterprise annuity source and mode of raising funds for research and enterprise annuity fund-raising aspects of the tax benefits, then the payment level and enterprise workers pay proportion analysis. Chapter IV, corporate pension fund investment. First, from the supply of the enterprise annuity fund and investment tools both direction of pension fund investment research and analysis, and then discussed China's enterprise annuity fund investment patterns, and then increasing the value of the status quo of China's enterprise annuity fund analysis. Chapter V, the treatment of the enterprise annuity benefits. First compare the two methods of payment for corporate annuity, then based on the current actual situation in China, China should be implemented to determine the plan mainly semi-compulsory treatment, payment method for determining the defined contribution plan, supplemented by enterprise annuity. Chapter VI, corporate pension accounting. Paid from the enterprise annuity fund contributions, investment and treatment based on corporate pension accounting assumptions and basic principles tripartite analysis of the face of the accounting treatment of enterprise annuity. Chapter 7, conclusions. The conclusions of the paper, as well as promoting the development of enterprise annuity suggestions.

Related Dissertations

  1. Financial reporting changes under the New Accounting Standards,F233
  2. The Study about Paucity of Public Financial Investment under the Current Situation of Mass Higher Education,G647.5
  3. The Empirical Research of the Important Factors of the Financial Risks of Chinese A-share Construction Enterprises Market,F426.92
  4. The International Financial Crisis of Marxist Political Economics Analysis,A811
  5. Yunnan Province 's direct control of the county Reform,D630
  6. M University Financial Budget Management,G647.5
  7. Pfizer Financial Shared Services Operations Strategy,F406.72
  8. SJ Food Co., Ltd. in Hangzhou Financial Strategy,F406.72
  9. Research on the Construction of Accounting Standards,G647
  10. Based on Factor Analysis of the chemical industry trade Financial Performance Evaluation of Listed Companies,F224
  11. Survival analysis methods based on real estate listed companies' financial risk assessment of,F224
  12. The right to inspect the accounting books of the shareholders of a limited liability company,D922.291.91
  13. Study on the Relationship between Industrial Structure Upgrading and Convergence Tendency of Financial Services Industry in the Central Region of China,F832.2
  14. The Research on the Cost Management of Manufacturing Industry Based on Resource Consumption Accounting,F406.72
  15. Chinese and Uighur Group Financial Control,F406.72
  16. Research of China’s Financial Cost of Human Resources Management,F272.92
  17. Accounting acquisitions alienation rent-seeking research,F271
  18. Small board listed company government grants impact on the financial performance,F276.6
  19. China 's income tax accounting standards Effect of,F812.42
  20. The information content of the commercial banks accounting policy choices,F830.42
  21. Divorce financial help System,D923.9

CLC: > Economic > Fiscal, monetary > Insurance > China's insurance industry > Various types of insurance
© 2012 www.DissertationTopic.Net  Mobile