Study On Financial Accounting Issues Of Retired Personnel Benefits Of State-owned Enterprises

With the deepening of the ageing society,issues such as medical care,old age and retirement after retirement have become social hot topics.Especially in the populous country of China,the topic of how to protect the elderly from normal life after retirement is becoming more and more popular.The number of retirees is increasing day by day.The perfection of the national retirement system cannot be separated from the supporting enterprise accounting management.In order to ensure the accuracy of the accounting treatment of the retirees' welfare costs,and also to meet the effective implementation of policies related to the retirement benefits of enterprises,more Good social responsibility.This paper starts from the non-social co-ordinating welfare of retirees from state-owned enterprises,analyzes the problems in the financial accounting of retirees' welfare in state-owned enterprises,and puts forward suggestions for existing problems.This article adopts normative research methods,literature research methods and case study methods,and the combination of the three methods.By summarizing the relevant literatures of domestic and foreign academic circles,the present research status of financial accounting for retirees' welfare at home and abroad is analyzed,and the coincident points and missing points of the state-owned enterprise retirees' welfare financial accounting and the national retirement benefit policy contents are found.This paper researches the state-owned enterprise JM Group through research,analyzes the retired personnel management institutions and financial management institutions of state-owned enterprises,analyzes the financial management and financial accounting status quo existing in the source and distribution of state-owned enterprise retirees' welfare funds through financial statements,and proposes a complete financial system.Accounting theory advice.The first part of the text: the introduction part,explains the research framework of the paper in a comprehensive way,and elaborates the significance of the selected topic of this paper and the background of the topic selection.At the same time,the paper uses three methods of papers to analyze the feasibility of this paper and put forward the paper's Innovation and deficiencies.The second part of the text: An analysis of the financial and accounting literature on retirees' welfare both at home and abroad,enumerating several typical national academies' overviews of financial accounting theory for retirees' welfare,and then from the Chinese academic community on retiree welfare financials.The analysis of accounting theory,through the combing of relevant domestic and foreign literature,commented on the research on the financial accounting theory of state-owned enterprises retirees' welfare.The analysis and analysis of the literature is the cornerstone of the entire thesis writing,and on this basis,summarizes the innovation of this article.The third part of the text: An analysis of the status quo of financial accounting for retirees' welfare of state-owned enterprises.This section starts with the retirees' welfare and management departments of state-owned enterprises and describes in detail the status quo of the financial accounting for retirees' welfare of state-owned enterprises,including the status quo of pension financial accounting.The status quo of medical financial accounting,status quo of work injury financial accounting,and other welfare financial accounting status.The fourth part of the text: Focusing on the actual work experience and certain work experience of the retirees' management service center of JM Group,this paper elaborates the viewpoints of this article,and presents financial management and financial accounting in the source and distribution of retirees' welfare funds of the state-owned enterprises.The status quo is a typical case and summarizes the problems found.The fifth part of the text: The social welfare system for retirees is improving day by day,but there are also some problems.How to solve these problems well? This paper proposes the financial management and finance to solve the non-social welfare benefits issued by retirees from state-owned enterprises.Accounting issues comments and suggestions.The sixth part of the text,conclusions.It mainly summarizes and summarizes the full text,points out the main research progress and research limitations of this paper,and proposes future research directions.