Enterprise Pension Accounting: Actuality, Inspiration and Planned Framework

Implementation of pension accounting will fairly present the impact of pension on companies' operation. Moreover, it will make financial report users get much of the accounting information. It has formed several pension accounting theories and practices. So far, the pension accounting standard, which is hold with the enterprise perspective, has not set up in China. This paper takes enterprise pension accounting as the objective of research. Combined with the characteristic of China's pension accounting and the content of foreign pension accounting standards for reference, it probes into China's proper pension accounting.