The Research On Accounting Issues Of Enterprise Pension

With the development of modern medicine and the improvement of living standards, people's average life expectancy prolong constantly, The aging of the population has become a trend, there for, the countries pay more and more attention to the old-age problem. At present, most countries have established the three support old-age insurance system composed by basic old-age insurance, enterprise pension and personal savings of old-age insurance. Enterprise pension as an critical supplement of basic old-age insurance is playing an increasingly important role in it, but the research on enterprise pension accounting as the important part of the enterprise pension system has relatively lagging, presently, it just regulated the enterprise pension accounting under the condition of set deposit scheme, but the enterprise pension accounting under the condition of benefit plan and mixed scheme still unsystematic. Hence, enterprise pension accounting need to improve.This article composed by five chapters in total. The first chapter introduction, this is the opening, introduced overally this article's background and significance of topics, related literature review, research methods and structure arrangement. The second chapter enterprise annuity accounting theoretical basis, this chapter elaborated enterprise annuity accounting theoretical basis from two respects of enterprise annuity theoretical basis and enterprise annuity accounting related theory. The third chapter development overview of domestic and foreign enterprises pension accounting standards, this chapter through introducing the development situation of domestic and foreign enterprises pension accounting standards, bedding for the fourth, fifth, sixth chapter. The fourth, fifth, sixth chapter analysed enterprise annuity accounting from the respective of recognition, measurement and disclosure, based on the foreign mature experience, discussed our country enterprises pension accounting, put forword suggestion, the three chapters are the core of the article. The last conclusion part, on the basis of above six chapters, refined a summary of related conclusions and recommendations.