The paper adopts normative method.The pension problems are studied from the aspect of accounting and tax theories.The statements in the paper are based on plenty of facts and great logic.

• 全文主要采用规范分析方法，从会计学和税收学的角度来研究养老金问题，文中对每一论点的阐述都力求逻辑严密、观点突出、事实充分。