Author(s)

Shimei Tu, Jianmu Ye

Corresponding Author

Shimei Tu

ABSTRACT

With the acceleration of aging population in China, the contradiction between supply and demand of endowment insurance has become increasingly prominent, so it is urgent to establish a sound social endowment insurance system. The proper use of defined benefit plan is an important measure. From two aspects of recognition and measurement, this paper analyses the problems and causes of defined benefit plan of enterprises and puts forward some tentative ideas. The results are of great guiding significance to the actual use of the defined benefit plan by enterprises.

KEYWORDS

Defined benefit plan, Recognition, Measurement