Study on the Accounting of Enterprise Pension under the Background of Aging
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Liu Lin, Li Xinhua
With the development of medical science and technology, the decline of human birth rate and death rate, the age of global population aging has gradually come into being, the problem of pensions under the background of aging has attracted more and more people's attention, and the pension system in various countries is facing different degree of difficulty. Although China has gradually established a multi-level pension insurance system, there are still many deficiencies in the enterprise pension accounting system, which poses a hidden danger to social stability. This paper analyzes the problems existing in the enterprise pension accounting, and puts forward the reform countermeasures to promote the improvement of the accounting of the enterprise pension under the background of aging.
The Background of Aging, Enterprise Pension, Accounting Problems