Research On Financial And Accounting Problems Of Enterprise Annuity In China

Confusion culture is broad and profound. Though the idea that elder will be looked after properly was raised over two thousands years ago, the problem existed in providing for the ages is still serious in nowadays. By the prediction of The Chinese Academy of Social Sciences, China will be the country of highest degree of aging, in which the people scale over 65 years old would be larger than Japan, and in 2050, the society will step into the stage of highly aging. In increasing of aging people, retirement pension is growing rapidly which causes more and more financial pressures for the traditional aging security system. Some other countries in the world establish multi-column type aging security system, so does China. In May, 2004, Chinese government set up three-column aging insurance system, including basic aging insurance, enterprise annuity and personal saving pension plan. At present, enterprise annuity in China is more than 1200 billion Yuan, which would become the main power of supporting social aging security system. In preliminary, there are some problems to solve for enterprise annuity. Besides, enterprise annuity in China is larger and guaranteed than before. Therefore, the research for financial and accounting affairs of Chinese enterprise annuity is necessary.Based on the relevant theories of economics, politics and management, the thesis uses methods, such as induction, deduction and comparison, to do the research of enterprise annuity. More over, beginning by the money raise fund investment and wage payment, the thesis has theoretical values and practical significance in the development of enterprise annuity.The thesis mainly includes following content:ChapterⅠ: Introduction. Firstly, the thesis raises and analyses the problem of research, the enterprise annuity and accounting problems in China. Secondly, the thesis illustrates the present situation of relevant research home and abroad. Lastly, the thesis introduces the content and new viewpoints, and indicates the method and route.ChapterⅡ: Theoretic basis of enterprise annuity. The thesis analyzes theories of the motivation for the production and development of enterprise annuity.ChapterⅢ: Fund raising of enterprise annuity. The thesis introduces the fund raising source and mode, and analyses the degree and proportion of payment and the tax assistance.ChapterⅣ: Fund investment of enterprise annuity. Firstly, the thesis analyses the supplement and investment tools of enterprise annuity. Secondly, the thesis discusses our country enterprise annuity fund investment mode of our country. Lastly, the thesis discusses the value of the enterprise annuity fund analysis of the current situation.ChapterⅤ: Remuneration payment. The thesis compares two methods of enterprise and raises the way that gives priority to semi-mandatory remuneration insurance plan assisted by the payment plan.ChapterⅥ: Enterprise annuity accounting. According to the assumption and basic principle of enterprise annuity adjust accounts, the thesis analysis in three ways including the payment, investment and remuneration of enterprise annuity.ChapterⅦ: Conclusion. The thesis concludes the research and puts forwards the support of promoting the enterprise annuity development.