Study Of Our Corporate Pension Accounting Issues

The reform of pension accounting is not only the important part of our country accounting system, but also the significant problem of reformation in Chinese economic system. In the planned economic system, the core of enterprise pension accounting is the social welfare concept. But with the development of market mechanism, the core also turns into the attitude of payment for labor. Therefore, it is essential to study the future sustainable development of pension system from the accounting point of view with actuarial techniques. This study can offer the theoretical suggestion, which founds and perfects the pension accounting with Chinese characteristics.This paper analyses the present situation of pension system in china, finds the problems, and then leads to the study of pension accounting. Through learning from foreign countries and drawing on their experience, it compares two pension plans, emphatically studies the basic pension and enterprise annuity that are implemented in our county enterprises, and discovers the pension accounting model that suits Chinese enterprises.In the basic pension part, it mainly utilizes the actuarial techniques and designs the pension accounting model with Chinese characteristics. In the enterprise annuity part, through analyzing the enterprise annuity system, it discusses the design of enterprise annuity scheme and accounting system. In a word, by studying, the paper will promote the standardization of pension accounting system scientifically with the purpose of realizing the future sustainable development of pension system.Besides, the paper uses an example that tests and verifies the study. But the paper only studies the normal enterprises. It is needed to analyze the problems of bankrupt enterprises and hidden liability in depth.