摘要
近年来我国社保管理制度改革深入发展,社保基金管理部门除了负责社保基金的收支以及运营管理外,还担负着对社保基金进行必要的监督管理,并实现社保基金的保值增值的职责,因此社保体制的改革对社保基金会计核算工作提出了更高的要求。总结分析现阶段社保基金会计核算工作现状问题,并通过对社保基金会计核算改革,提高社保基金的管理水平,已经成为当前社保基金管理的重要内容。
The financial accounting for social insurance funds is not only important for its management but also a means to regulate and supervise its employment. Therefore, it is indispensable for the smooth functioning of our national social security system. This article aims to analyze the features of the current accounting system for social security fund, discusses the defi- ciencies within this system, points up the significance of making reforms and innovations and thereby comes up with effective measures for a more perfect accounting procedure. It is believed that this article will be of value as a reasonable reference for the work of relevant departments.
出处
《胜利油田党校学报》
2013年第3期74-75,共2页
Journal of The Party School of Shengli Oilfield
关键词
社保基金
核算
权责发生制
收付实现制
social insursnce fund
accounting
reform
accrual accounting
cash basis of accounting
