Research On Problems And Countermeasures Of Enterprise Annuity's Accounting Information Disclosure In China

Since the 1970s, the world's major pension system reform is to establish a multi-pillar pension system model and make full use of the market-based management of enterprise annuity for the positive role. In many developed countries, Enterprise Annuity has become an important pillar of their old-age security system. The development of enterprise annuity in China is only 10 years of history, there are many theories need to explore. Especially the Shanghai Social Security case shocked the nation produced in 2006, Enterprise Annuity has reached 30 billion for wrong used, and so how to monitor the enterprise pension is particularly important.The paper studies how to strengthen the accounting information disclosure of enterprise annuity for effective monitoring of enterprise annuities, from the Perspective of accounting Information Disclosure of enterprise annuity. The accounting information disclosure of Enterprise Annuity is two levels: the first level is the information disclosure of payment link; the second level is the information disclosure of business. The paper is composed of six parts.Currently, the standards related to the information disclosure of China's Enterprise Annuity for financing and the operation phase are unreasonable and status. In this background, we try to learn from the abroad experience of accounting information disclosure of enterprise annuities, and propose some reasonable suggestions about the problems of China's Enterprise Annuity for financing and the operation phase. The basic structure such as: The first part studies the Purpose, significance and Literature Review. The second part studies the Reasons of accounting information disclosure of enterprise annuity, Defines the entity and Content of china's enterprise annuity. The third part compares the contents of accounting information disclosure of enterprise annuity among the United States, Britain and International Accounting Standards, study the feature of accounting information disclosure of enterprise annuity. We learn from their experience and the reality of the development of China's Enterprise Annuity, and get some inspirations about how to strengthen the information disclosure of enterprise annuity in china. The forth part studies the problems of the Enterprise Annuity's accounting information disclosure in the macro level and micro level, from the China's. The fifth part studies the problems of the Accounting information disclosure of enterprise annuity in China, learn from the abroad experience of accounting information disclosure of enterprise annuities, and start from the causes of accounting information disclosure and characteristics of China's enterprise annuity management model. We propose some reasonable proposals and some reasonable suggestions about the problems of China's Enterprise Annuity. The sixth part summarizes the conclusions of the study and the lack of work.