China's social security system and pension accounting summary of the study : the history of the world on a long-term practice, The establishment of a sound social security system is all the government's social policy an important component of the it is directly related to the thousands of members of the community health, sickness, death, the disabled, community members basic rights umbrella, stable social "safety net" and economic operation of the high speed train "shock " Through the establishment of a sound social security system, will give the stability of society with the greatest support, which has in the international community reached a Through decades of continuous accumulation and reforms, China is gradually establish and perfect with Chinese characteristics, adapt to the socialist market economic development needs of the multi-level social security It includes six areas : social insurance, social assistance, social welfare, military security, health security, added security, as well as personal insurance business of the six interrelated and the entire social security system, social insurance has absolutely unshakable social insurance is the most important endowment insurance, which includes three levels, the first level of social pooling and individual accounts with the basic old-age The second level is the enterprise annuity (also known as enterprise annuity); The third level is the personal savings sexual endowment In March 2006, China promulgated the first standardized enterprise annuity fund accounting guidelines : "Enterprise Accounting Standards N 10 -- Enterprise Annuity F" Enact the "Corporate Accounting Standards N 9 -- pay workers" have the right accounting treatment of pensions with the new This paper tries to use foreign pension accounting of mature experience, My pension accounting for the number of issues discussed China in the hope of pension accounting for the smooth implementation and future development to provide some Keywords : social security system, pension funds, financial accounting, problem
绿草泱泱
