Research On The Enterprises Post-employment Benefits Accounting

The global phenomenon of the aging of the population are increasingly common,many developed countries,such as the United States,early access to the "aging society",our country also stepped into the"aging society" in 1999,pension problems worthy of the common concerns all over the world.Released in 1993,the international accounting standards board IAS 19 regulated set in escrow and set to benefit plans of two different accounting after the departure of welfare plan,our country also in 2014,the latest in employee compensation standard specification,for the first time after leaving the concept of welfare programs.However,in CAS9(2014),there are some problems in the practical application of the post-service welfare in China.In this paper,the use of literature study,comparative analysis and case study,combing the scholars in our country and foreign scholars on the research achievements of welfare plan after leaving,and then from the perspective of enterprise field,made clear after the departure of welfare accounting recognition,measurement and disclosure,found that after leaving office in our country's welfare existed in the course of the use of accounting in enterprise accounting and disclosure issues,as well as accounting in practice after the departure of welfare enterprises lack of accurate theoretical guidance and accurate actuarial assumptions,and aimed at the existing problems and put forward from two aspects of standard construction and enterprise field.In order to enhance the welfare of enterprises after the departure of accounting treatment and disclosure guidance,in the pearl river piano,for example,set the escrow scheme is analyzed and set the benefit plan accounting and disclosure of the status quo,and puts forward Suggestions for welfare accounting problems after departure;Finally,the study found that standards specification after the departure of welfare accounting in our country is with the international convergence of accounting standards,corporate executive set benefit plan is the trend of The Times,but at the moment due to quit after the welfare of the accounting system is not perfect in our country,enterprises lack the actuarial talent and high-quality financial personnel,the only advice strength and large enterprise attaches great importance to talent set benefit plan,the rest of the business is still mainly set in escrow scheme.