Study On Trustor Accounting Of Enterprise Pension In China

Enterprise pension is a supplementary endowment insurance system voluntarily established by an enterprise and its employees on the basis of lawful participation in the basic endowment insurance system.Facing a rapidly growing ageing population, many governments around the world feel the pressure from pension payment and realize that basic endowment insurance cannot fulfill the increasing pension anymore. Therefore,these governments all establish respective multiple pillars insurance system,which combining basic benefits from a social pooling,supplemented with enterprise pension and individual savings pension insurance.Western started to research enterprise pension accounting very early,they establish a relatively completed enterprise pension accounting system.In our Country, we made effort in study this topic since previous decade.Corresponding institutions and regulations have not been fully developed.Enterprise pension accounting is not realized in our accounting system,and relative accounting standards are not formalized for trustors,which more or less slow down the progress of enterprise pension development.It is a urgent problem to be settle that how to basing on international enterprise pension accounting theory framework,and combining actual practical in our country,in order to construct accounting calculation system for enterprise pension trustors to regularize accounting operations and information disclosure.This paper intends to study enterprise pension and related trustor accounting problem using western research results as reference.The article first summarizes national and international research results;and secondly discusses enterprise pension related accounting theory;and then it proposes our own accounting standard framework for enterprise pension trustor based on current western criterion;finally,it describes enterprise pension accounting calculation and information disclosure mechanism,which provides suggestions on improving enterprise pension accounting system for trustors in our country.