Study On The Accounting And Related Problems Of Enterprise Pension In China

Enterprise Annuity pension insurance system is the second level is to supplement the basic old-age insurance. With the population aging process speeds up, the payment of pensions around the world under increasing pressure by a single basic old-age insurance has been unable to meet the growing needs of pension payment, so in all countries in the world of old-age insurance system the reform, the establishment of a system, this system is a multi-level, in which the basic old-age insurance is the first level, second level in the enterprise annuity, is the third level of commercial insurance. China's elderly population as a result of the increase in old-age insurance system is also an urgent need for the establishment of old-age insurance system, basic old-age insurance can ease the pressure to increase the post-retirement income of workers. At present, China's Enterprise Annuity the relevant laws and regulations are being established, this can speed up the completion of China's old-age insurance system was perfect or not. At this critical aspect of how to regulate their accounting on the accounting profession at present facing a new topic.Enterprise annuity as a result of an early start in the developed countries, a relatively sound pension system, so I developed the first comparative study of the relevant provisions of the pension accounting, for the establishment of the theory of China's Enterprise Annuity system and practical framework of specific preliminary study, in the hope that the establishment of China's enterprise annuity to contribute to the accounting standards. The full text is divided into four parts. The first part, introduction. This article on the study, background and significance. The second part, theoretical basis. The third part of China's Enterprise Annuity accounting. From the recognition, measurement and disclosure aspects of the respective national conditions of China to explore for pension accounting firms. Part IV, Conclusion. Analysis of China's current pension system and the business problems of enterprise annuity standard-setting issues related to the recommendations of its own. This innovation is mainly reflected in the following three aspects:The reliability of the information under the premise that the introduction of fair value measurement attribute, at least in the fair value statement revealed. Of the enterprise annuity insurance accounting involving moral statistical methods, allowing the use of cost allocation method and accrued Welfare Act.Proposed pension liabilities in the balance sheet liabilities to reflect the accrual of benefits; in the income statement shows the net pension cost, but also to the use of cost allocation method. Notes to the accounting statements in the disclosure of the enterprise annuity detailed supplementary information.Taking into account the lack of China's actuary, combined with the implementation of enterprise annuity beginning of the actual situation, through field research, through the case of the transition period the implementation of enterprise annuity options.Enterprise pension liabilities and the calculation of the cost required to complex actuarial knowledge and as a result of capacity constraints, this article concerns only the simplest calculations...