International Comparison of Pension Accounting and Enlightenments

Differences in pension accounting between foreign countries and China are mainly in the following aspects: the understanding of the nature of pension, the object, principle and disposal method of pension accounting, the exposure of pension accounting information and accounting environment as well. With persistent deepening reform of pension system, we should learn from advanced experience and perfect gradually our pension accounting in order to exert its serving function. The authors propose three main points of adopting new pension accounting principles, reinstalling the pension account system and government’s helping enterprises with pension accounting calculation.