Research On The Corporate Pension Accounting Issues

With the social and economic development, enterprises in order to retain talent, safeguard the interests of employees, many companies at the same time pay the basic old-age insurance, but also for retired employees to provide supplementary pension benefits, because of the diversity of the type of pension, pension accounting accounting more complex, especially for business, this is a major difficulty, in order to overcome this difficulty, China’s accounting standards on employee benefits Post-employment benefits introduced guidelines also joined the defined benefit plan, the accounting the introduction of the way it is destined to corporate pension accounting more complex, so companies deal with pension accounting it seriously, but our current focus and extent of the research in this area is not enough, so this article proceeds from corporate pension accounting processing the study.This article is mainly on problems and causes of corporate pension accounting in the accounting process encountered were analyzed. First pension accounting theory to sort out; secondly, the status quo of corporate pension and post-employment benefits accounting guidelines related to treatment were analyzed; once again shows that our corporate pension accounting and disclosure process by analyzing the status there are still many problems and causes of problems in-depth analysis; and finally start to make recommendations accordingly and measure the underlying cause of the problem, the main measures are as follows:(1)confirmation of the corporate pension accounting objectives and corporate pension accounting report content to be added in order to consolidate its theoretical basis; (2)the relevant accounting guidelines defined benefit plans and other improvements will help lay a solid theoretical basis for practice during the pension accounting; (3)based on the above rationale, enterprises should put forward confirmation of pension accounting in practice, selection and disclosure of accounting information accounting measurement attributes to perfect advice; (4)Finally, companies need a comprehensive quality financial personnel training or the introduction of an external actuary for post-employment benefits related to accounting content to be addressed.At present, although the introduction of a defined benefit plan, but the content and the method of accounting and is no uniform requirement, the plan is mainly used in the practice of state-owned holding enterprises, has not been widely used, it may be due to overly complex accounting, accounting process exists too many uncertain risk factors, financial officers can not separate actuarial pension assets, liabilities and related costs accounted for and disclosed; therefore, we should build on the above issues in pension accounting theoretical system, improve relevant laws and regulations and systems and the introduction and training of personnel still actuarial efforts.