Study On Pension Accounting Of Enterprises In China

Chinese people has had a longer and longer life time, population policy has been implemented in China since 1970s. Therefore China has been an old-aged society according to the international standard. The old-aged problem has put great pressure on Chinese Basic Insurance System, so Chinese reform and perfection about The Insurance System for the Old-Aged has been constantly adapted to the development of the old-aged society. In order to perfect and implement The Insurance System for The Old-Aged effectively, we need Accounting System for Pension Scheme. However, the research on Chinese Accounting System for Pension Scheme is still very poor in China at present, there has not been any complete Accounting System for Pension Scheme, and this hinders the development of The Insurance System for the Old-Aged.Based on the above consideration, this article has made a thorough analysis and a careful research on Chinese Accounting System for Pension Scheme from the point view of enterprises. As the pattern of The Insurance System for The Old-Aged determines The Accounting System for Pension Scheme, this article has firstly introduced the various countries' Insurance System for The Old-aged. By analyzing the pros and cons of this Insurance System and the current situation of Chinese Insurance System for The Old-Aged, the article has proposed some suggestions about the basic endowment insurance as the foundation and the enterprises pension and the deposits by individuals as the supplements, the enterprises' pension is encouraged to develop greatly. The article has also introduced some accounting concepts and elements for pension scheme at the same time. Focused on the international accounting standards and Chinese relevant requirements of Accounting System for Pension Scheme, by comparing detailed information, the article has proposed some suggestions about the reform of Chinese Accounting System for Pension Scheme. These suggestions are mainly about the improvement of Chinese enterprises' accounting standards for pension scheme and accounting transactions for pension scheme.The article mainly uses contrasts and analysis methods, tries to perfect Chinese Insurance System for The Old-Aged, and on the basis of this system, the article has proposed some improving suggestions about the present situation of Chinese Accounting System for Pension Scheme, hoping that these suggestions will play an important role in developing and improving Chinese enterprises' Accounting System for Pension Scheme in the near future, thus ensuring Chinese Insurance System for The Old-Aged to be adjusted to the need of the current old-aged society.