The Research About Pension Accounting

According to international standard, china has been an old age society since the end of 20^th century. In order to solve the ageing problem, china has elementary established an endowment insurance system with the basic endowment insurance as the foundation and the pension of enterprises and the deposit by individuals as the supplement. However, one of what is not consistent with the development of china's old age insurance system is that the studies on pensions accounting of enterprise, especially on pension accounting basic theory is far behind. Therefore, I attempt to construct pension accounting basic theory, and use it to analyze the current pension accounting system in this paper. It attempts to provide some ideas for reform and development of pension accounting.There are six sections in this thesis. In chapter one I introduce the background and importance of pension accounting, interpret our current research about pension accounting and the arrangement of this thesis. Chapter two expounds Chinese pension system and summaries its character. In chapter three, SFAS87 and SFAS88 are introduced in detail. In chapter four, the writer tries to construct china's pension accounting basic theory. Chapter five analyzes the current pension accounting system by using basic theory, and brings up suggestions which repair the system. At last the writer draws a research conclusion, point out the deficiency of the article and the direction of further research.The paper adopts normative method. The pension problems are studied from the aspect of accounting. The statements in this paper are based on plenty of facts and great logic.The break points in the thesis are that: based on analysis and thinking about plenty of facts, the writer define the pension accounting and try to construct a entire pension accounting basic theory, make pension accounting methods base on firm accounting theory, and attain the aim which reflect and supervise pension.Although I try my best to do some jobs, there are still some short-comings and some spots may not be concerned. And pension accounting has started soon in our country, there are still many problems in its operation and management, so maybe my suggestions about pension accounting are not proper.