Research On Pension Accounting Problems Of Enterprises In China

Pension problem is the eternal theme of the historical development of mankind. With the development of modern medical technology and the improvement of living standard, human's birth rate and mortality have being fallen every year and the average life expectancy has becoming longer. At the same time, the tendency of aging population has becoming an overwhelming problem. From our perspective, our country has the largest population. What's more, our country has the largest number of elderly population. Because the tendency of aging population has becoming seriously, it's becoming a problem for our current socioeconomic development. In order to adapt to the need of socialist market economy, a set of pension insurance conforming with our national conditions has been set up, which is formed by basic old-age insurance, enterprise supplementary retirement pension insurance (employer annuity) and personal savings of old-age insurance. But pension accounting system, which is conformed to basic old-age insurance, has not been built up. In this context, from the enterprise point of view, compares the similarities and the differences of pension accounting standards issued by FASB and IASB, analysis pension accounting problems of enterprises in China. Then establish a set of corporate pension accounting standards in accordance with fundamental realities of our country.In this thesis, the basic structure consists of six parts:The first part, introduction. It's mainly about introducing the research background, purposes and significance, domestic and international literature review, research methods and innovative ideas.The second part, the summary of pension and pension plan. It's mainly about elaborating the conception of pension in details, including the concept and nature of pension, the concept and classification of pension plans and pension accounting concepts and elements of the set.The third part, an international comparison of pension accounting. The comparison was divided into three parts. In the first part, I take FASB as an example, which has the earliest and advanced pension system and pension accounting standards. In addition, I make a summary of FASB on their corporate pension accounting. In the second part, I summarize the regulation of corporate pension accounting that IASB made. In the third part, I make a comparison between FASB and IASB.The fourth part, a summary of pension of enterprises in China. By researching the current situation of our corporate pension accounting, realize the current situation and find existing problems in China. What's more, it could make a revelation to our pension accounting standards. The fifth part, the reform of future corporate pension accounting in China. In this part, I make a further exposition and make some suggestions on our corporate pension accounting, covering the conception, the object and the character of pension accounting, and the corporate pension accounting system in accordance with fundamental realities of our country.The sixth part, conclusion. Made a comprehensive summary and generalization to the contents of the text . Point out the limitations of this thesis. At last, put forward the need for further research in the future.