| Pension system not only relates to the hundred million citizens'benefits, but also it is the basic system arrangement which supports fair and justice and promotes the society harmony and realizes the share of development result. With a series reform in several years, pension system has obtained a large achievement in system designs and operations. But there are a lot of problems on the pension fund management, such as the combination of social insurance fund and individual account fund, no responsibility of individual account, lots of cases of fund diversion and depreciation cases. These questions influence the safety and standard of pension fund management and restrict the pension system's reform and development.In this weak pension fund supervision environment, developing accounting's supervision function will avoid pension system fund's safe risk and promise the life money's safety. In the end, it will be good for the long-term stability of the society and keep the society on a development.This thesis uses accounting as the angle of view, then from the present situation of pension fund's accounting supervision, contacts the history of pension fund supervision, combines the pension fund cases, draws lessons from the United States, England and Switzerland, makes use of the methods of the norm and substantial evidence. In the end, it gives the suggestions perfecting the pension fund supervision. Firstly, setting up the pension fund accounting supervision system; secondly, gradually perfecting and unifying central and place pension fund accounting institution; thirdly, establishing the individual account's accounting corpus position and setting up its accounting system; fourthly, perfecting accounting information disclosure institution; fifthly, explicating the pension fund accounting supervision's responsibility corpus; sixthly, enhancing the pension fund's internal accounting institution; seventhly, raising the accountants'character and enhancing their law responsibility. |
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