Research On The Accounting Of Enterprise Pension Fund In China

Enterprise Pension is an integral component of China's Multi-layer Endowment Insurance System, whose better management still calls on more efforts, among which the study on Enterprise Pension Fund Accounting is an indispensable step. Domestically speaking, however, the research on the accounting of Enterprise Pension Fund is just a nascent practice, and is lagged far behind the reform of Endowment Insurance System. We should devote to deepen the comprehension of Enterprise Pension Fund Accounting, by which we could not only guarantee the asset security of Enterprise Pension Fund, but also improve its management efficiency. As a result, the whole Enterprise Pension system could be further perfected and perfected and standardized.Based on the Defined Contribution Enterprise Pension System as well as the Model of Trust Fund in China's current practice, this thesis takes Enterprise Pension Fund as an Accounting entity. Beginning with its accounting theory, it tries to probe into the characteristics of Enterprise Pension Fund Accounting from the perspective of accounting hypothesis, accounting goals, accounting principles and accounting elements. Moreover, with reference to Accounting Standard for Business Enterprises No. 10—Enterprise Pension Fund, researcher of the thesis also shed light on some practicable suggestions to regularize the accounting calculation and improve the information disclosure of China's Enterprise Pension Fund.