| Enterprise annuity supplement is a form of old-age insurance,it is by the enterprises participating in the basic old-age insurance and consumption obligations to fulfill,based on a voluntary basis in accordance with national policy-based enterprises to implement a supplementary old-age insurance scheme.According to regulations,corporate pension funds should be taken to set up and run hosted mode,and allow China to enter the capital of the enterprise annuity market,which has greatly increased the management and operation of enterprise annuity risks.If the enterprise annuity fund operating losses,will enable the beneficiaries of a substantial decline occurred in the old-age pensions,and even a threat to corporate pension funds continue to operate so that the majority of employees lose pensions.Therefore,how to make the enterprise annuity fund accounting in the enterprise annuity fund as the main body of the case,their recognition, measurement and presentation,comprehensive and accurate reflection of enterprise annuity fund's investment and operating conditions,is the beneficiary of an annuity and the community should pay attention to one of the issues.Papers In reviewing the results of previous studies based on the 2006 China's Ministry of Finance issued new accounting standards,"Accounting Standard for Business Enterprises No.10-Enterprise Annuity Fund"to enterprise annuity fund for the accounting entity,the determination of the existing payment system under the condition of corporate pension system to study the enterprise annuity fund accounting of the theoretical issues,thus building a corporate pension fund accounting framework of a complete and tightly around the enterprise annuity fund accounting to analyze the issue of sub-section discusses,including corporate pension fund accounting standards,accounting objectives,accounting assumptions,the accounting elements,accounting recognition and measurement,accounting,reporting and information disclosure. |
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