Study On Enterprise Annuity And Relevant Accounting Problems

People have always expected they can be healthy and longevous. Since the middle of twenty century, especially after the world war II, governments all tried to lengthen their people's average lifespan. It caused the accumulation of the old age population. Some developed countries entered aging society one after another. In the same time, the growing of aged population brought the number of persons that drew society insurance had risen and the burden of the basic endowment insurance had become more serious gradually.With the aggravation of the aged population and the exacerbation of the burden of the basic endowment insurance, enterprise annuity engendered. After about one century's development, it has been fairly mature in some developed countries. However, in China, enterprise annuity increases much more slowly than that are expected, which is related to not having built perfect institution.The article, on basis of western experience, studies on enterprise annuity and relevant accounting problems for employers with Chinese characteristics.First, the article presents the significance and the background of enterprise annuity accounting problem. Method and content of study in this article are introduced. Then it has an overlook on enterprise annuity, including conception, feature, classification and the development. Otherwise the relative accounting theory on enterprise annuity was debated. The following is the core of the article, which analyzes the accounting method of defined benefit enterprise annuity and defined contribution enterprise annuity on basis of western experience. At last, it summarizes the similarities and differences between financial accounting standards in US and international accounting standards on enterprise annuity. And it provides some suggestions for the setting up of our country's relevant accounting standard.