Studying On The Accounting Issues Of Enterprise Annuity

Enterprise annuity framework is accompanied by the development of the pension system, gradually developed. Western enterprise annuity system has already experienced the 100 years of development, and has formed comparatively perfect endowment insurance system frame. International accounting standards and the U.S. accounting standards are corresponding regulations of our country, these standards in making enterprise annuity accounting has played a very good reference when role.This paper is divided into five parts.The first chapter the introduction, the paper studies the background and significance, research the thoughts and methods, review and study some disadvantages.The second chapter in this paper is theoretical basis. First the concept and from enterprise annuity, the second quarter is properties of the basic theory of enterprise annuity accounting including enterprise annuity accounting meaning and the target, etc.In the third chapter discusses the present situation and analysis of enterprise annuity. The first section addresses the financial and operational mechanism of enterprise annuity, implementation methods, payment terms, payment level and operation process, etc, mainly for the enterprise annuity two models under the accounting problems do basic.The fourth chapter enterprise annuity accounting system, this chapter has three large sections such financial financing mode, points with two investment patterns are expounded its accounting issues, the last section is the enterprise annuity accounting international comparison, international accounting standards to our country enterprise annuity accounting standards formulated the enlightenment.The Chapter 5 of this enterprise annuity accounting perfect suggestion, points tax, system and several aspects such as national policy is discussed, and put forward the Suggestions to perfect enterprise annuity accounting.