Comparetive Reserching On Pension Accounting Between China And Western

With the ever-changing modern society, all areas of people's lives has undergone enormous changes, with the rapid development of medical standards, people's health continued to improve, along with rapidly increasing aging population, so that the world is facing an aging population, the issue of population aging is a direct impact on the increasing number of retirees, resulting in pension costs paid by firms have increased, in order to accurate accounting of pension costs of enterprises, need to constantly improve the theory of pension accounting. The pension accounting is built on the basis of the pension system, so to improve pension accounting treatment, continuous improvement must be built on the basis of the pension accounting system. Therefore, many scientists began to accounting and accounting theory to combine the pension system to a more accurate accounting of pension operations, to enable enterprises to more accurate financial reporting and disclosure information about pension accounting.Western countries, accounting for the pension early start of the study, after years of development, FASB (Financial Accounting Standards Board) and the IASC (International Accounting Standards Committee) on pension accounting have made outstanding contributions to China and therefore this paper Western countries, a comparative study of pension accounting, on this basis, draw on the advanced Western countries, pension accounting experience to improve our pension accounting system. We must recognize the status of pension accounting, we are still in the exploratory stage, to meet the needs of the development of our economy an urgent need for pension accounting practices to establish a scientific and rational system and a set of theories and methods suitable for China's pension accounting Criteria.This article is based on existing literature, I hope the use of standardized methods and comparative analysis to study the pension accounting.Research on pension system China and Western countries, pensions for on the basis of comparison, draw Western countries on the advanced experience of pension accounting in order to improve our pension accounting. The innovation of this paper is that the pension system and the organic combination of accounting theory research, combined with the theory of tax law, combined with China's national conditions, that defined contribution plans and defined benefit plans should also be implemented, but should continue to expand the scope of defined benefit plans to use to improve our pension accounting system.