Studying About The Accounting System Of Enterprise Annuity

With the development of society and economy, the function of social insurance is not only limited in mitigating the contradiction between the labor and the employer. It must improve the development of economy. It not only ensures the equity, but also improves the efficiency of the economy. Under the pressure of finance and aging population, many countries reform their old endowment insurance system. The new system is composed of three parts: social primary pension, enterprise annuity and personal saving pension. China started the development of enterprise annuity in 1990s. Through ten years' development, we have gained some progress. But there are also many problems that we need to deal with quickly. The development of enterprise annuity provides a new task to the academic world of accounting. In this paper I have viewed the international accounting system of the enterprise annuity, and I think that the accounting system about enterprise annuity in China should consist of two phrases including the first phrase of accounting about financing and the second phrase of the enterprise annuity fund accounting. This essay tries to study the detailed of the two phrases and the links between the two phrases.The paper is composed of five parts, and the main ideas are as follows: Chapter one is the introduction. It provides the meaning of the research to the accounting system of enterprise annuity.