The Study On Basic Pension Insurance Fond Accounting In China

With the aging of our population growing trend and the continuous decline in the basicold-age insurance replacement rate, pension reform and development of the system becomes acritical factor in relation to economic development and social stability. This necessarilyrequires the relevant supporting accounting to do work, so highlighting the importance ofpension accounting information and the necessity of specification of pension accountingnorms. Relative to the West formed and the more complete theoretical system of pensionaccounting, research on pension accounting theory of China is in the early stages, andcorresponding accounting-related pension insurance system is also in slow-growing."Enterprise Accounting Standards No.9-Employee Benefits," February15,2006issued bythe Ministry of Finance, only did a simple pension insurance requirement on accountingtreatment and disclosure. In order to improve our system of pension accounting standards andfurther promote the reform of the pension system, we need to combine the currentenvironment, do a systematic research on the issue of pension accounting, and draw on theuseful experience of other countries. As a result, we can provide a reference value for thedevelopment of China’s pension accounting standard-setting.Research ideas in this paper are: first, understand the accounting and accounting currentsituation of China’s old-age pension insurance, and analyze the main problems existing inaccounting practice operations. Through the current situation of the process and informationdisclosure of Shanghai A-share listed companies, I analyzed current issues and the need formajor pension accounting standards. We can analyze and define some of specific needs ofChina current pension accounting standards by questionnaire. Combined with the U.S.pension accounting standards in different time economic environment and institutionalcontext, I summed up some of useful experience in the process of pension accountingstandards setting and development, summarize the common contents of the pensionaccounting standards, and find international development trends of pension accounting.Finally, I will provide policy recommendations for our pension accounting standards setting inthe current environment. The study concluded that establish and improve pension accountingstandards is a necessary requirement of the development of pension insurance pension accounting system.; Guiding philosophy is to balance concept:It needs to focus on gradualprogress and coordinate with related systems. We should pay full attention to its two-way;andemphasize international experience in localization and their mode of internationalization inthe standard-setting process.