Research On Business Enterprise Annuity Accountancy

This thesis' choosing the business enterprise annuity an accountancy is to study a direction, with the business enterprise annuity accountancy the basic theories and business enterprise annuity accountancy check system as a research object, pass to the our country in recent years the business enterprise annuity development progress, and domestic and international business enterprise annuity theories and the research of the fulfillment, inquiry a business enterprise annuity content,basic characteristic and circulate mode;Combine in carrying on with the flourishing and national business enterprise annuity accountancy's standard more the foundation of the research, the research business enterprise annuity accountancy's concept frame, set up the our country business enterprise annuity an accountancy to check system, put forward an our country the business enterprise annuity an accountancy aspect that need to be paid attention to in the future development process.The basic contents of this thesis are from six parts of composings:The first part, preface.Mainly elaborate the research purpose and meaning of this thesis;the general situation of domestic and international research etc..The second part, the business enterprise annuity accountancy is overall,system,reflect in succession with inspect a plan according to the business enterprise annuity under the formation of the old age pension raise,carry a camp and issue and protect to be worth process of accountancy.So,the research of the business enterprise annuity content,the history origin and development and present condition,and the business enterprise annuity movement mode have their realistic meanings.The third part, for promising the business enterprise annuity to protect a value,to increase in value,the safety circulate, the business enterprise annuity accountancy's theories and check the construction of the system with perfect seem to be increasingly urgent.Because the business enterprise annuity and business enterprise the general funds close a type to have a dissimilarity circularly, it is a kind of according that raise the investment luck camp to issue of the funds circulation mode of the open type.Being a stature of the finance accountancy system, the business enterprise annuity accountancy's concept frame and the finance accountancy are all total of the same concept frame, and then has the accountancy's special character of the business enterprise annuity.It is need to carry on a research on the accountancy's concept frane of the business enterprise annuity for this, concretely including:Business enterprise annuity accountancy's target;Accountancy's corpus and business enterprise annuity accountancy's object of the business enterprise annuity; Quality characteristic of business enterprise annuity fund accountancy's main factor;Business enterprise annuity accountancy's information etc..The forth part, the comparison study of the business enterprise annuity accountancy's standard of our country and analysis of problem, concretely including:The comparison of business enterprise annuity accountancy's standard of all countries ;The problem and the analysis of the annuity accountancy's standard in our country.The fifth part, set up an our country's check system of the business enterpriseannuity accountancy, concretely including: the corpus check which takes business enterprise as the business enterprise annuity accountancy of the corpus check; the corpus check which takes the business enterprise annuity fund as the business enterprise annuity accountancy, namely the accountancy processing of the business enterprise annuity property; the accountancy handle of the business enterprise annuity liabilities; the accountancy handle of the business enterprise annuity income;the accountancy handle of the business enterprise annuity expenses; the accountancy processing of the business enterprise annuity clean property; the financial row report of the business enterprise annuity fund etc..The sixth part, put forward the concerned parts of our country's business enterprise annuity accountancy that need to be paid attention to in the future's developing process according to the comprehensive research of the business enterprise annuity theories and the fulfillment.