| "Sense of security" has always been the pursuit of an ideal life, how to enjoy better treatment to become a topic of concern for all after retirement. September23,2014, the National Committee on Ageing released "China Aging Industry Development Report (2014)," pointed out that in2020, China’s elderly population will increase to260million, in2050increased to480million, accounting for the world’s elderly population quarter. Such huge numbers and faster growth rate, making the aging hand in hand with more and more prominent, in this case, the construction and improvement requirements have become increasingly urgent pension insurance system. During "The two sessions" in2014, the problem of aging is to be on the agenda, Premier Li Keqiang said:Social Security is based livelihood of the people. We need to encourage the development of enterprise annuity, occupational pension and commercial insurance. Our government is constantly exploring, developing and standardization with the socialist market economy "Three Pillar" pension system-the basic pension insurance, supplementary pension insurance and personal savings deposits.The annuity, as one of the three pillars of enterprise supplementary pension, is based on their business actual operations and development of the establishment and in the pension insurance system of national policies and regulatory requirements and aims to provide a certain level of retirement income security for enterprise workers. Establishment of enterprise annuity is consistent with the status quo of China’s aging population, to solve the economic problems of the elderly inevitable requirement. Whether theory or practice starts later and do not go further. With the emergence of more and more old-age insurance, the government concerned about the status of employee retirement benefits, many scholars began working on Chinese enterprise annuity system and accounting standards, and have achieved some results. In2006,the CAS9and CAS10respectively from the enterprise annuity clients also known as the initiator and the entrusted party, corporate pension accounting issues raised stage, to regulate the operational phase. But the enterprise annuity plans for the specific type distinction and specification details accounting issues did not reflect in CAS9.Enterprise annuity fund accounting measurement attributes, the disclosure whether in line with the facts of its economy and trends is still worth exploring. In January2014, the Ministry of Finance issued a number of revised accounting standards, CAS10caused for concern in particular. It proposed two corporate pension plans, and set benefit plan accounting requirements specified in detail. It will be put into practice in June2014, its implementation status and results need to be sustained attention.Based on the above analysis, I believe the study of enterprise annuity accounting problems is theoretical and practical significance. This article studies using standardized methods, supplemented by the listed company data and case analysis to demonstrate analysis. We focused on analyzing Magang Iron&Steel Enterprise annuity plan the implementation and disclosure, pension accounting recognition, measurement and accounting case, In order to find our Enterprise Annuity System and Standards imperfections. Taking into account the actual situation of the Social Security Fund in Shenzhen case, I will propose effective improvements in line with our expectations developments. This thesis can be divided into five parts:Firstly, introduction. It clears out research background, significance, combing the existing literature on enterprise annuity accounting, the proposed research and research methods, pointed out that research innovation and deficiencies.Secondly, research foundation. We introduced the basic theory of enterprise annuity system, include:the definition of accounting concepts and its classification and economic nature, especially "deferred wage theory" proposed; annuity fiduciary relationship, operator of the subject; enterprise annuity accounting issues involving accounting entity definition and angular relationship of trust described below.Thirdly, enterprise annuity accounting issues with the commissioning party as the main analysis. Firstly, we introduced accounting standards system of the body angle changes and evaluated. Secondly, the analysis of the implementation status of the implementation of enterprise annuity plans, focusing on Magang corporate pension plans and their accounting treatment. Once again, through the guidelines and case analysis of summarizing the accounting problems that exist appear. Finally, propose specific solutions for the problem.Fourthly, analyze the problem of enterprise annuity accounting to trustees as the main. From the theory and practice, I analyzed the accounting for the main of enterprise annuity fund. Based in Shenzhen NSSF in2013, we analyzed of the problems existing in the accounting system and its improvement Suggestions.At last, conclusion.Through these studies, I believe that our enterprise annuity and its accounting treatment are still shortcomings, As an enterprise annuity plan sponsors business should actively improve their own enterprise annuity plan, standardize operational plan; strengthen the application of accounting standards, especially if you choose the new accounting standards, properly resolved guidelines and practices for the problems. Defined benefit plan is the future direction of development of enterprise annuity plan, the new accounting standards made a detailed specification, but also a lack of specific guidance, continued to be improved. As trustees of the body enterprise annuity fund operators, strengthen the accounting information disclosure and regulation is the most important issue, to reduce and avoid the social security fund frequent case. This study hope the parties to the attention enterprise annuity and accounting issues, in order to improve the standards system in theory, in practice to regulate the accounting processing for modest contribution power. |
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