Research On Pension Accounting Issues Of Enterprise In China

At present, our country is facing serious pension problem. In order to solve thisdifficult problem, we has established the multilevel pension insurance system withnational conditions. However, the matching pension accounting system has not formed.The revised "Accounting Standards for Enterprises NO.9-Employee Compensation"released by the ministry of finance in January27,2014although made a furtherspecification on our pension accounting, but there are still insufficient, still need toimprove. Thus it can be seen that the pension accounting research of our country has thevery strong practical and theoretical significance. This article is based on the abovebackground, from the enterprise perspective, draw lessons from foreign mature pensionaccounting system and a sound system of pension insurance, combined with the latestdynamic of the pension insurance system in our country and the revised AccountingStandards NO.9, to systematic put forward suggestions of perfecting our country’spension accounting system from round four levels.This article first expounds the concept and nature of pension, the concept andclassification of pension plan, the concept and basic elements of pension accounting,which compares similarities and differences between defined contribution plans anddefined benefit plans mainly using comparative research method, lay a theoretical basisfor investigating the pension accounting treatment later; Secondly, reviews thedevelopment of pension insurance system in our country and explains the status quo,analysis the development and the accounting treatment at this stage of pensionaccounting on this basis, and points out the problems existing in the present, which usescase analysis focusing on the defined benefits plan accounting process; Finally, On thebasis of drawing lessons from the latest research results at home and abroad, makessuggestions to consummate our pension accounting from the theoretical foundation,practical operation, institutional environment and other related content, as well asprovides a reference for perfecting the pension accounting system. At the end of thearticle gives a brief summary, comes to the corresponding conclusions according to the above four aspects respectively, as well as points out the deficiencies of the study in thispaper, and looks forward to the future research direction of pension.