| In order to solve the ageing problem, China has basically established an endowment insurance system with the basic endowment insurance as the foundation and the pension of enterprises and the deposits by individuals as the supplements. However, one of what is not consistent with the development of China's old-age insurance system is that the studies on the pensions accounting of enterprises are far behind. In the paper, I therefore attempt to find out a proper pensions accounting system for China's enterprises after the comparison between pension accounting systems of foreign enterprises.This article falls into four parts to discuss the ways the pensions accounting system of enterprises develops in China.In the first part, I give an introduction to pensions system and its development, present my definition on enterprises' pensions accounting, and make sure for what enterprises' pensions accounting mainly refers is the accounting system on the supplemental old-age insurance by enterprises.In the second part, some basic concepts are cleared up including the pension presently to take cash pays the system and the fund system, the "Defined- benefit" and the "Defined-contribution" and so on, as well as several related important issues.In the third part, I make a comparison between pensions accounting dealing ways of foreign enterprises (most is about American Accounting Standard and International Accounting Standard). By doing so, I hope a proper pensions accounting system forChina's enterprises can be found out.In the fourth part, based on the understanding of the developing goal of pensions system of enterprises in China, I put forward some proposals on the details of how to construct the pensions accounting criterion of enterprises in China.By the analysis on the present problems of pensions accounting dealing ways of China's enterprises, I come to a conclusion that pensions accounting system of enterprises in China should mainly take into account under the Defined-benefit Plan.
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