Based On Pension System Reform Accounting Research

With the family planning be executed, The Chinese aging of population has been much severed. So the traditional method for the aged cannot keep up with the development. It must be changed. As a result, the pension system was set up and be a basic policy to the Chinese government. And then how to accurate count and effectual utilize it has become the most urgent problem.The Pension system and their accounting is a worldly problem. Very country has their different system and no one is perfect. On the contrary, the US pension system has many strong points. Through a century development, the US pension system has been running steadily. It has reasonable framework and rigorous process, and also became the social foundation. That is why the paper choice it as a source of reference.The paper first introduced the background, significance of the research, and framework of the Chinese pension system. Secondly, through the analyzing and studying of the system and its accounting, put forward problems on the basic and supplementary pension system and their accounting. Thirdly, the paper also tries to draw a road to resolve the Chinese pension system problems by reference the US. At last, by a real case analyzing made a selection between the two types of the pension system for China: The Defined Contribution Plan and the Defined Benefit Plan.