The Research on Chinese Pension Accounting——Changes,Problems and Solutions

The aging situation of Chinese population has been more and more serious,thus the reform of pension insurance system takes on greater importance.Pension system reform and implementation require a powerful support from the pension accounting system.However,the development of China’s pension accounting is very slow.By analyzing the changes and current status of China’s pension accounting,this thesis investigated the problems of pension accounting from the aspects of pension plans,pension costs,identification of pension assets and liabilities,and information disclosure of pension accounting etc,and then put forward suggestions and ideas for making improvement.