Research On Pension Finance And Accounting Theories

The trend of aging populations has become a global problem, every country in the world are devote to searching for a way to solve it, as far it has formed a basic pension system , the supplementary industrial pension system and the individual saving pension system of the level of institution about pension insurance. Although our country has built the mode of institution about pension of three levels, the emphasis of reform to pension insurance still stays in the construction and completion of the basic pension system, but industrial pension still in the state of junior development. In accompany with the complication of the reform to institution about pension, our country should devote to develop the enterprise institution about pension insurance.This thesis draws lessons from the research fruits of west industrial pension, in a searching for the problems about accounting and finance of industrial pension, and try to seeking for the way to choose the mode of raise funds about pension insurance, the efficient invested implement of pension insurance, the high efficiency administration of pension and the dealing, reporting about pension accounting . Finally it combined with the condition of institution about pension insurance in our country to explore the construction of enterprise institution about pension and the dealing methods about counting.