Research On The Status Of Corporate Pension Disclosure Of Listed Companies In Our Country

With the accelerated aging of the population, the role of corporate pension in endowment is increasingly prominent and corporate pension has become an important part of multi-pillar old-age insurance system. The development of corporate pension system is of great importance to improve social security system and promote national economic development. But the corporate pension disclosure as an important element of corporate pension plays an important role to promote corporate pension. It is concerned by government, society and scholars, based on the importance of the corporate pension disclosure to the corporate pension. Corporate pension disclosure is the cornerstone of the effective operation of the corporate pension and the effective foundation of the corporate pension. Improving corporate pension disclosure has greatly simulative role in the enterprise annuity effective supervision, securing beneficiary interests, safeguarding social stability etc. So improving corporate pension disclosure is become an important research subject. Researching the corporate pension in perspective of corporate pension disclosure has certain significance to enrich the related theoretical research, correct understanding of our country corporate pension situation and development trend, standardize corporate pension system, give full play to corporate pension functions and promote enterprise annuity development.This paper firstly summarizes and cards related theories such as economics theory, management theory, finance investment theory and information disclosure of the corporate pension and research status of domestic and foreign on corporate pension and information disclosure. On this basis, firstly corporate pension disclosure is overviewed for the theoretical foundation of researching corporate pension disclosure. Secondly discusses the main characteristics of corporate pension disclosure in American and England. Then using statistical analysis method, taking seven major industries in shanghai store exchange as example, analyzes the status of corporate pension in our country from the perspective of corporate pension raise and investment, then points out its existing problems and analyzes the causes. lastly form the reality of our country and combing the successful foreign experience, put forward relevant countermeasures from improving the law, strengthening accounting and disclosure channels and establishing internal supervision balance mechanism etc, to aim to improve corporate pension disclosure system in our country, promote the development of the corporate pension and accelerate construction pace of China's social security system.The main work and innovations can be concluded in two aspects. First, it gives a relatively systematic analysis to corporate pension disclosure, and states the characteristic of foreign corporation pension. Second, taking seven major industries in shanghai store exchange as example, using the statistics analyzes the status of corporate pension disclosure in our country and put forwards some countermeasures, to improve the system of corporate pension disclosure in our country and promote the development of corporate pension disclosure in our country. Third, it analyzes the current situation of the information disclosure on corporate pension from the two stages on payment and operations, and it more comprehensively analyzes the disclosure status of the corporate pension disclosure subiects to avoid one-sidedness of only studying the information disclosure of payment stage.