Research On The Accounting System Of Enterprise's Annuity In China

Since 1970 the problems of the global petroleum crisis, the society guarantee crisis, old-aging seriously have affected the development of the world economy. Under such the conditions each country raised a hot reform about insurance system and retiring system from the angle of economic development. Many countries have built up the policy of the enterprise'annuity system and carried out the implements. The pension insurance system of our country also displays such trend equally.Since 1990, the Chinese government has carried on the reform to the original public annuity insurance system, and analyzes the experience and draws lessons from the foundation of the foreign in order to build up the target of the multi-layer enterprise'annuity insurance system. The current annuity system is the outcome of affections of the conditions such as Chinese particular history, culture, the economy development condition, which has a side of the reasonable, however, there are also some disadvantages in it. So some further reforms should be carried out. Currently under the way of the reforming of the social guarantee system, it also provides a rare development opportunity for the establishment of the enterprise'annuity insurance system; Along with the income rising obviously, people have pursued the higher layer demanding away from living level such as the problem of eating. Life span is more significant to rise so that it caused the problem of aging of the population and resulted in strong impacts to the public annuity system; The enterprise'annuity insurance was gradually introduced under the background .We can predict courageously, the enterprise'annuity will in future become the important contents among three pillar modes. As our country'annuity accounting'problems following by, which will become more and more important. We know that if a system mode can't be used to balance the income and cost, which will make it become useless and be difficult in management. In the end it will result in the failure of the system mode.The thesis constructs our country enterprise'annuity accounting system based on the enterprise'annuity accounting system mode. Its purpose uses the related and dependable annuity accounting information to guide the establishment of enterprise'annuity. At last it also puts forward the future study direction problem of the enterprise'annuity.Full text is constituted by preface, the four chapters.The preface says the enterprise'annuity international and local research background and the research meanings, which put forward to building up the enterprise'annuity accounting system.Chapter 1 The enterprise'annuity accounting says all. Firstly this chapter defines the textual research object based on the basic concept of annuity accounting. Secondly it summery the related thesis in recent years and analyzes the cause about the theories and provides the theory supporting for the following enterprise'annuity accounting. Finally it puts forward the necessity and realistic meanings of the establishment of enterprise annuity.Chapter 2 The western enterprise annuity accounting processing. The chapter makes use of comparative research method and analyzes overall development process of western annuity accounting, and gains the conclusion that an annuity accounting system is a dynamic state and the adjusting continuous process, its development will be affected by the economy, politics and so on. At last it depicts annuity accounting of two countries such as Canada and the United States so that we can draw lessons from the experience.Chapter 3 How can we set up the enterprise'annuity accounting system? This chapter is the important point of the text and sets up annuity accounting system. Taking the enterprise annuity accounting'targets as the logic point, it introduces the special accounting assumption; It explains recognizing and calculating about the enterprise'annuity accounting's main factors; It also analyzed the principle and important contents of annuity accounting system in a specific way. It emphasizes the annuity accounting system's structure diagram .It is divided into two contents, the outer circle means the basic environment of the annuity accounting system; The six parts constitute the inner part. They are annuity essence, annuity target, annuity assumption, annuity account system, annuity checking and annuity reporting. At last it reveals that the best way should be a frame system with the annuity target as the logic point.Chapter 4 The applied economic results of the enterprise'annuity accounting system is the main content. The actual using of a kind of system will bring about a certain influence on a country's economy necessarily. This chapter analyzes the conversion between the new and old annuity accounting system clearly through macroscopic and tiny view and directs the basic influence on financial revenue and the capital market; At the same time, it also puts forward creatively that it would affect the human resource management of an enterprise and the behaviors of employee.Our country's enterprise'annuity is an inevitable choice on our country society guarantee system. It suits the basic state of the nation and will promote our country economic development largely. As a kind of annuity accounting, it is very necessary. The continuous development of the system will lead to active and large influence on establishment of enterprise'annuity. At large we must know that establishment of the annuity accounting system is a complex process, therefore, we must take actions to adjust it in correct time. The kind of thinking about system's construction being a time thing will obstruct the development of the enterprise'annuity necessarily.