Research On Pension Accounting Problems Of Enterprises In China

According to the international standards , China has been an old-age society since the end of 20th century .The old-age problem has put great pressure on China's basic insurance system ,which also has been improved by our government .At present corporate supplementary insurance is encouraged to develop greatly .However ,the research is scare on China's pension accounting.In this article ,the writer firstly expounds Chinese pension system and summaries its character .Chapter two compares the similarities and differences of pension accounting standards issued by the FASB and the IASC .Chapter three analyzes the current pension accounting system of China and points out the deficiencies of the system .At last ,by using the experience of foreign countries and organizations for reference with the consideration of China's situation ,the writer regulates and devises China's pension accounting system in chapter four.