Study On The Accounting And Related Problem Of Employer Pension In China

With the development of science and modern medical technology, people's life span is being lengthened constantly, and aging population is becoming the world trend.. How to improve the social security system has become the world~wide focus. The domestic and international economic theory fields are all seeking to the suitable pension system of future economic development of this country actively. Our government is developing and perfecting the social security system in conformity with socialist market economy constantly too, and has already set up a set of pension insurance modes suitable for the national conditions of our country basically at present -Namely pension insurance systems that basic pension insurance, employer pension, individual savings pension insurance.The employer pension is regarded as the second leading pillar in the pension insurance system. With the decline of the substituting rate of the basic pension insurance, our government encourages employer to develop the plan of employer pension greatly. Up to 2003, the employer pension fund has already been up to 50 billion. It is estimated that it will increase at the speed of 100 billion yuan every year in the future. In our country, although employer pension starts late, it has already been in a high~speed period from actual conditions at present. This has brought a brand-new subject to accounting field -how to standardize accountant check behavior of employer pension under the socialist market economy?In the West, with the representation of FASB and IASC, the research combining employer pension with accounting has become a set of complete accounting check system on the basis of the accrual principle and accurate estimation, which system calculates the employer pension cost, records and discloses the employer pension property, liabilities, the profit and loss. So far, in our country the accounting of the employer pension is scattered in old age pension, having no systematic and standardized regulation. The accounting practice operation is also in a mess, have no united norm. It is urgent to establish a set of scientific system of theory method in all new accounting practice and set up a set of accounting systems which suit the characteristics of employer pension to satisfy the its accounting check.The purpose of employer pension accounting is providing an overall, systemic arid constantreflection and supervision in raising, operating and distributing employer pension. The study and operation of employer pension can reflect the employer pension's influence on financial situation, management performance, and cash flow in enterprise clearly and help the financial statement users to understand the accounting information correlated with employer pension too. This text aims at carrying on systemic analysis and study of the problem of employer pension in our country, through using some ripe experience of foreign employer pension, based on actual demand of accounting theory and practice of employer pension development in our country, focusing on future, and attempts to offer some thinking for the construction of accounting system and transaction of employer pension in our country.This article adopts standardized analysis and positive study the employer pension of our country systematically, based on the latest foreign research on employer pension accounting, combining the fact of employer pension development of our country, and give some advice on the systematic default and lack of employer pension in our country. On this basis, it puts forward concrete system design to the norm of the accounting of employer pension of our country through using the ripe foreign employer pension accounting experience and combining system design. The article is made up of 7 parts:Chapter 1: preface, it shows problem % purpose mat this article studies, men sketch the angle , method of study, and has an brief introduction of the content, thinking and structure of article.Chapter 2: summary of the basic problem of employer pension. Firstly, it analyses the status and function of employer pension in the system of the pension insurance in our country. The employer pension is the second pillar in the system of pension insurance, the important supplement of the basic pension insurance. Secondly it introduces the nature, plan and system of the employer pension. The employer pension is " deferred salary ", which is a part of the labor remuneration; The plan of the employer pension is an agreement on raising, managing, paying employer pension between the enterprise and the staff, it is divided in a confirming plan of paying the fees and confirming benefited plan. The system of the employer pension is the important environmental factor of employer pension accounting, and it has gone through three developing stages in our country as explored stage, preliminary pilot project and whole frame taken shape.Chapter 3: Accounting of employer pension in western countries, it introduces the organization modes and the accounting check of employer pension, especially the American employer pension accounting treatment method.Chapter 4: The system design of accounting development of employer pension in our country, it analyses the disappearance of the system of employer pension of our country -lacking the support of the preferential policy of the tax revenue, and demonstrates the close relations between tax...