Based On The Accounting Standards Of The Defined Benefit Plan In Listed Companies In China's Applied Research

With the rapid aging of China's population and the increasing number of elderly people,China's pension problem is becoming more and more prominent.In addition,China's pension accounting system is relatively unitary.As early as 2011,in response to the growing problem of population aging,IAS19 has been revised by IASB since 2011.Followed by,The Ministry of Finance of the People's Republic of China revised the CAS9 again in 2014.It regulated accounting treatment of post-employment benefits,at the same time,the defined benefit plan was introduced into China's employee compensation guidelines.The introduction of the plan can enrich China's post-employment welfare system,improve the information quality of enterprise pension accounting,enhance employee loyalty,reduce the risk of pension benefits for employees after their retirement,and that also helps to improve China's pension system has a positive effect.This article selects a public company that implements the defined benefit plan after the implementation of the new CAS9,uses a combination of normative research and case studies to study the state of implementation of defined benefit plans for the three years from 2014 to 2016.The main research contents of this article are as follows: the first chapter of this article interprets the research background of the defined benefit plan?reviews domestic and foreign literature?main contents and research methods of the study?and innovation,etc.The second chapter of this paper discusses the theoretical basis of the defined benefit plan,the type of welfare after the departure of China,the accounting standards related to Post-employment welfare and accounting treatment of the defined benefit plan.The third chapter of this paper analyzes the implementation current status of the defined benefit plans of the case company,the analysis focuses on the characteristics of the case company's implementation of the defined benefit plan.The fourth chapter of this paper analyzes the problems and causes of the case company's defined benefit plan.The analysis found that the case company had irregularities in the implementation of the defined benefit plans.The main deficiencies reflect two aspects: first,the discount rate was not strictly selected in accordance with regulations;second,some of the disclosures were insufficient.the reason for this problem is that the standard system related to the defined benefit plan is not perfect,and disclosure specifications are not detailed and comprehensive.The fifth chapter of this article puts forward specific suggestions from normative guidelines,enhanced disclosure and accelerated the international convergence of standards in order to improve the implementation of the defined benefit plan for the case company.Due to the short implementation time of the defined benefit plan in our country,few enterprises to carry out,so it has many problems in the process of practical operations in our country.This article studies it in the form of a practical case,it is hoped that the study will continue to improve China's accounting standards related to defined benefit plans,provide practical guidance for enterprises to implement defined benefit plans,and also provide reference for other companies to better implement the defined benefit plans.