Pension Accounting Research In China

With the coming of the aged time, China has to face the press to provide for the aged. Therefore the research on pension has been becoming more and more important and emergent. The paper attempts to discuss the accounting problems about enterprise pension of our country by using some good methods of American pension accounting for reference. On the basis of this, the paper seeks to find out a way to improve system environment that influence the construction of enterprise pension accounting in China. It attempts to provide some ideas for accounting reform and standard for enterprise pension of our country. The paper adopts normative method. The pension problems are studied from the aspect of accounting and tax theories. The statements in the paper are based on plenty of facts and great logic.The paper consists of four parts, which is spread out according to the clue of " introduction of fundamental pension theories -pension accounting and reporting of American enterprise -system design which influence enterprise pension accounting of our country - reformation design of enterprise pension accounting of our country".The paper introduces fundamental pension theories firstly, and then according to the interrelated regulation of SFAS 87, the paper expounds American pension accounting and reporting. Then it analyses the defection of current pension system in China and points out that our country should first improve the mechanism of raising pension. So it is a realistic selection of raising the essential pension to levy social security tax. At the same time, we should seek to develop enterprise pensions of our country by the supporting of tax preference. Finally, according to the requirement for the interrelated system design, it comes up with reformation design of Chinese pension accounting. As far as the essential pension is concerned, on the one hand, we should set up " tax payable-social security tax payable" account to deal with it. To enterprise pensions, on the other hand, our country should build up accounting standard of pensions as soon as possible by learning the western experience.