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Study on Pension Accounting of Enterprises in China

Author: LiuMingNa
Tutor: LiuChunLi
School: Chang'an University
Course: Accounting
Keywords: Pension Pension system Pension accounting Pension accounting standards Pension Accounting
CLC: F235
Type: Master's thesis
Year: 2007
Downloads: 381
Quote: 1
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Abstract


As life expectancy of our population since the 1970s and the implementation of population control policies, in accordance with international practice , China in the 20th century has entered the aging society. Aging of the population to make our retirement burden constantly increase, so China continues to reform and improve the pension system to adapt to an aging society. Pension system and can improve the effective implementation requires a matching pension accounting systems , but our country for pension accounting research started relatively late , there is no system , improve pension accounting systems , which inevitably hinder the development of the pension system . In this context , this paper standing business point of view , China's enterprises pension accounting in-depth analysis and research. This paper introduces the concepts and basic pension accounting related issues , and then a representative domestic pension system model, corporate pension accounting treatment status , pension accounting standards in-depth analysis and detailed comparison to be presented the Perfection of pension system 's recommendation that the existing basic pension insurance , annuity and pension insurance personal savings based on three security modes , to develop enterprise annuity system , and structural integration . Concludes our corporate pension accounting reform recommendations, which include our guidelines on pension accounting and the accounting treatment of corporate pensions needs to be further improved . In this paper, a method to comparative analysis , trying to improve our existing pension system , and in this system , based on the accounting for the status of corporate pension suggestions for improvement , I hope these suggestions in the future development and improvement of corporate pension accounting systems play a role in learning , and thus ensure that our pension system to meet the current needs of an aging society .

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CLC: > Economic > Economic planning and management > Accounting > Accounting and bookkeeping of the various departments
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