Study Of Employer Annuity Fund Accounting

As people's average life span is being lengthening constantly, the population aging has gradually added to the burden of the society's basic debt of endowment insurance. Under such conditions, the employer annuity comes up. Employer annuity refers to that the enterprise establishes the retirement income ensuring system which enables the employees to receive a certain amount of annual pension after the retirement in a certain period. It is based on the nation-stated policies and conditions of implementation, in accordance with the enterprise's own operating conditions and development needs. After about a century's development, the circles of economic theories home and abroad are actively seeking for the pension system adapted to its own nation's future development and have developed a relatively perfect system. From the micro perspective, the employer annuity has a role in inspiring the employees and enhancing the cohesion of the enterprise. So it has become a major issue for the accounting profession to improve the employer annuity accounting system. The enterprise annuity accounting is a kind of accounting that comprehensively, systematically and continuously reflects and supervises the process of the pension's raising, its managing, preservation of the value, and payment, formed under the employer annuity plan. Since the focus of the accounting is different before and after the payment of the employer annuity, it results in the difference of the accounting subjects, accounting aims, accounting principles, and the specific accounting system in two phrases, i.e. the phrase of payment and the phrase of accumulation and paying. The employer annuity belongs to the traditional financial accounting in the former phrase; and it belongs to the fund accounting in the latter phrase.However, the fund accounting of the employer annuity has been seldom discussed so far in the accounting circles in our country. From the perspective of the employer annuity operation, this thesis systematically explains the basic theories and accounting systems of the employer annuity's fund accounting. It tries to find out the problems the treating and monitoring of the enterprise annuity's fund accounting faces in our country, make some suggestions to improve the accounting policy related to the employer annuity fund, and provide the guarantee of preserving and increasing the value of the enterprise annuity, in conjunction with China's situation. This thesis mainly adopts standardized research-based methods. It first reviews and analyzes the literature, and then uses the logic and inferential method to deduct, and finally deduces the logical structure of the research subject from some basic notions. In the writing process, relevant knowledge of economics, sociology and management are used to explain and discuss the generation and development of the employer annuity.