Research Of Defined Benefit Plans And Relevant Evaluation Issues Based On IAS19

With the development of technology and medical level, people’s daily life has been improved dramatically. But these changes also bring us with many problems, including population explosion, population aging and the security of old people. Under these pressures, the reformation of endowment insurance system and the improvement of the accounting standard for retirement pension are becoming more and more urgent. In2011, the International Accounting Standard19Employee Benefits was significantly revised by International Accounting Standards Board, requiring confirming the changes of net indebtedness and net asset caused by defined benefit plans, and simplifying the presentation model of fined benefit plans. For the agreement with the new International Accounting Standards, the Ministry of Finance revised the accounting standards for worker pay in2014. This paper takes in into account of the experience from International Accounting Standards, compares the International Pension Accounting Standards of China with that of other countries, and analyzes the problems in Enterprise Pension Accounting Standards of China based on the present condition. The paper also provides some suggestions for corresponding problems and reveals the problems in the practical application of different pension payment methods, which provides a theoretical reference for the analysis and revision of Accounting Standard for Retirement Pension. This paper utilizes normative analysis to analyze related literatures, and clarifies the background and destination of the research. The development and present model of occupational pension system were described, and the applicability of different occupational pension systems after information was analyzed. The hypothesis of population and economic was evaluated based on available data, and describes the research objects. The paper utilizes induction and deduction, overall analysis and case analysis, actuarial analysis, and Vertical analysis and horizontal comparison to construct a systemic writing plan, showing the characteristic of the combination of macrocosm and microcosm, and the combination of theory and practice in the paper.In this study, it is mainly based on the theoretical study and the information revealed by corporations. According to the Defined Benefit Plans, which are used for the process of welfare payment after retirement, previous theoretical model is modified to actuarially evaluate the welfare after retirement theoretically and practically. It is meaningful for directing the practices of pension accounting, for building the standards of pension accounting, for the practice of new pension plan...