摘要
阐述了养老保险基金会计核算的含义与主要特点,探讨了养老金会计处理亟待解决的问题,提出了规范养老保险基金会计核算的建议和思路。
This paper expounds the connotation and main features of the accounting calculation of the pension funds, probes into the problems needing prompt solution in the pension accounting treatment, and advances some suggestions and ideas of regulating the accounting calculation of the pension funds.
出处
《科技情报开发与经济》
2006年第23期F0002-F0002,162,共2页
Sci-Tech Information Development & Economy
关键词
养老保险基金
内部控制
个人账户
会计核算
pension fund
internal control
personal account
accounting calculation
