Theory Of China's Enterprise Annuity Accounting And Empirical Study

With the development of technology, health care level and the progress of human civilization, human mortality rate is reducing year by year. Population aging trend has begun to impact all over the world as a silver trend and become overwhelming. Some factitious subjective factors is also accelerated the early retirement of employees, their living guarantee after retired has become a problem which should be faced in the future. Therefore, how to prefect old-age insurance system has become a focus all over the world. At present, most countries in the world have established a three-tie old-age insurance system which including nation public pension (basic pension), supplementary pension which takes enterprise annuity as main form and personal savings pension, thereinto, enterprise annuity become an important support of retired employee. Although China's social security system is developing constantly, as the reason of our enterprise annuity system is started a little late, the pension coverage is too small, the accumulation fund is very limited, and its effect on living guarantee of retired employees is very limited too.Basing in this background, this article selected the subject of"Theory of China's Enterprise Annuity Accounting and Empirical Study"as its study direction. This article studies the accounting of China's Enterprise Annuity in the aspects of theory and demonstration. The study contents of this article: Firstly, expounding the research background and the selected significance of China's Enterprise Annuity accounting, in the analysis process of research status at home and abroad, pointing out the major problem which is also studied by this article exposed by China's Enterprise Annuity; then summarizing the basic theory of enterprise annuity, defining the definition and character of enterprise annuity, detailing the life-cycle hypothesis, human depreciation theory, theory of commercial expediency and deferred wage theory, and then analyzing the significance of these theories; The third chapter mainly introduces the development of China's Enterprise Annuity accounting at present; The fourth chapter is the main part of this article, and mainly introduces on how to account the enterprise accountant during the annuity payment phase. This part mainly respectively explains the annuity accounting steps of drawing plan and stipulated benefit plan, and focusing on the accounting of stipulated benefit plan, particularly in the enterprise annuity fees, carrying on comprehensive research with the form of case analysis, which enhances the scientificity and stringency of this article. Finally, This article compares the accounting standards of foreign pension and learn from their experiences, aims the accounting problem which do not refer to client in"Accounting Standards for Enterprises No. 10 - enterprise annuity fund", putting forward the framework of building account standard on China's enterprise pension, which is the innovation of this article and designed to make a guidelines for China's pension accounting development.