Jing Chen
Abstract
With the reform of Chinese pension system,the government has set up enterprise pension system based on pension insurance system.However,there exist many problems in it.This paper aims to perfect this system and regulate its accounting in Chinese enterprises.
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With the reform of Chinese pension system,the government has set up enterprise pension system based on pension insurance system.However,there exist many problems in it.This paper aims to perfect this system and regulate its accounting in Chinese enterprises.
Key concepts: Pension, Pension system, Business, Accounting, Accounting information system, Government (linguistics), Pension insurance, Set (abstract data type)