The Research On Pension Accounting Of Companies In China

At NPC and CPPCC in2013, pension topic ranks one of12the biggest publicconcerns. Actually, it has become an important social problem since21century. With adramatic ageing of the population, pension problems in China become more and moreserious. Consistent with Chinese circumstances, pension accounting of companies isestablished basically, however, because of the Sliver Wave, its incompatibility with basicpension becomes more visible. The study of pension in China still remains the outline ofbasic theory and poor in both its research and practice operation, at present stage. In thelong term, it is both very meaningful and urgent to research as well as to perfect pensionaccounting of companies since it is of great practical significance to do pension fundacounting research. From the perspective of companies, this thesis tries to offer somepolice suggestions as to improve China pension accounting system and pension system,by means of analysing and researching the problems in pension accounting of enterpricein China.On the basis of synthesizing literature review at home and abroad, this paper statesthe basic theory of pension accounting, introducing the related concept of basic pensioninsurance and supplementary pension insurance, which are the two pillars of pensionsystem and pension insurance, as well as the concept of pension plans pensionaccounting, and its characteristic. Reviewing the development course of China’s pensionsystem and pointing out the existing problems at the present stage; in the backgroundpension, this paper analyzes pension accounting in company, including the developmentof pension accounting, the norms of pension accounting, and the existing problems ofpension accounting. Also, this paper analyzes the domestic and foreign pensionaccounting standards, through the comparison, trying to get some inspirations for ourcountry’s pension accounting. Then this paper gives the policy suggestions to improveChina’s both pension accounting and the pension system, in different aspects, includingaccounting standards, pension accounting treatment, pension plans, and the concept andframework of pension accounting etc. In the end, the paper gives a simple summary,pointing out both its research limitations and future related prospects on research pension.