The Research On Conceptual Framework For Chinese Financial Accounting

According to China’s sixth census，China’s population aged60and over has morethan1.7765million，accounting for13.26%of the total proportion of the population，indicating that China has entered the aging society． With the improvement of thesocio-economic development and people’s hierarchy of needs，the low birthrate andaging population structure has made traditional family pension powerless， socialpension is incompatible with the level of economic development，the state and societynot only for the community make adequate preparations for the aged, but also did notcarry sufficient capacity of the social pension．In this case，the commercial pension orprivatization of pension context of China’s aging population，an important supplementto the Social Security Model．Divided according to the bearing body，China’s urban pension: pension familypension，community nursing， public pension institutions， pension institutions andprivate non-profit private profit institutions． This paper discusses the commercialoperation refers to the commercial operation of private profit pension institutions，private pension institutions mentioned below refers to the profit for the purpose ofprivate pension institutions． This article hopes to learn from foreign pensioninstitutions operating experience， according to the status quo of China’s nationalconditions and profitability of the pension agency， a private capital managementpension institutions to explore the road of sustainable development．The commercialoperation of the core is the capital of the profit-driven，The pension industry Althoughit is not the kind of investors flourishes market，but it is unprecedented in the field ofinvestment in China’s vast blue ocean. In the next few years， hundreds of millions ofnew era of the elderly in China，in the context of the demographic changes and socialdivision of labor becomes increasingly professional，public pension institutions bedstension and can not meet the demand for differentiated under realistic conditions， there must be considerable large part of the elderly to go into private capital toparticipate in the formation of operations and for-profit nursing home or daycarecenter．Assuming the commercial pension monthly per capita cost of3,000yuan，100million older people each year will give the private pension industry to bringoperating income of3.6trillion (a conservative estimate)， which can solve theemployment of millions of pension industry professionals problem through thecreation of practitioner training and certification of professional organizations andrelevant professional， but also derived from the elderly to play a "sunset red"industrial waste heat leaning against the old pension and happy and learning-orienteduniversities for the elderly． If the development of these industries， the privatepension industry will undoubtedly block-on-year3.6trillion several times on theindustry big cake，eagerly waiting for the chase of private capital. However，China’sprivate capital in support of national policy has been the construction of the pensionindustry to do a lot of attempts，but often ended in failure，a few persevered for profitprivate pension institutions not adhere to low-profit is earned at a loss shouted．Theproblem is that private pension institutions with respect to the state-run pensioninstitutions charge higher fees，but does not provide equivalent service to study thefundamental reason that failed to achieve the economies of scale of capital，resultingin high operating costs， high entry fees， low occupancy rates higher per capitaoperating costs vicious circle．Therefore，China’s private pension industry urgentlypension policy support，training and the introduction of the financing of innovationand talent，make an inventory of the pension needs of this vast expanse of water toirrigate the fertile soil of the private capital．Assessing the private pension institutionslearn from the successful experience of the private pension institutions at home andabroad on the basis of various financing models， explore a private capital investmentin the pension industry，practical development of the road．...