我国养老金会计发展趋势之理论探讨

A Theoretical Research on the Developing Trends towards the Old-age-pension Accountants

随着我国社会主义市场经济的不断发展 ,加快完善社会保障体系 ,建立健全社会保障制度已成为人们日益关注的重大社会问题 ,建立并推广适合我国国情的养老金会计 。

With the gradual development of the socialist market economy in China, it had been an ever concerned and major social problem to speed up and perfect the social security system. Building up and spreading the systems of the old age pension accountants to be fit for the Chinese conditions is a new subject in the fields of accounting, which needs to be studied seriously.