A Study on China's Pension Accounting Information Disclosure in the Change of the Pension Plan

In recent years,pension plans have been a hot topic in the accountancy and the community. Over the years,our policy is the defined contribution plan. But,we can see from Enterprise Accounting Standards No.9——Employee Benefits( draft),that in china,the pension plan is changing to the defined benefit plan. The changes in pension plans have become an irreversible trend,which will undoubtedly affect the pension accounting information disclosure. Starting from the pension plan itself and its changes,this paper studied the flaws of pension accounting information disclosure,and then made recommendations accordingly in order to promote the accounting information disclosure of pension plans more normatively