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Discussion on the Basic Theoretical Problems of the Pension Accounting

Wei Xiao-ya

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Abstract

Pension accounting, which is a very important branch of financial accounting, is one of the relatively active fields on current accounting theoretical and practical operation. This paper discusses the properties of the pension and relevant principles of accounting treatment, the contents of the pension accounting treatment, and the pension plan, etc. , and discusses two related problems of enterprise’s pension planning from the types of the pension and the pension plan.

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What this paper is about

Pension accounting, which is a very important branch of financial accounting, is one of the relatively active fields on current accounting theoretical and practical operation. This paper discusses the properties of the pension and relevant principles of accounting treatment, the contents of the pension accounting treatment, and the pension plan, etc. , and discusses two related problems of enterprise’s pension planning from the types of the pension and the pension plan.

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Available abstract

Pension accounting, which is a very important branch of financial accounting, is one of the relatively active fields on current accounting theoretical and practical operation. This paper discusses the properties of the pension and relevant principles of accounting treatment, the contents of the pension accounting treatment, and the pension plan, etc. , and discusses two related problems of enterprise’s pension planning from the types of the pension and the pension plan.

Key concepts: Pension, Pension plan, Accounting, Financial accounting, Pension system, Plan (archaeology), Business, Accounting information system

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