“权责发生制”在养老保险基金会计核算中的必要性

Necessity to Introduce Accurual System in Pension Funds Adjust Accounts

“收付实现制”是以现金的流入和流出作为确认收入和支出的依据,这种记账基础下,基金财务收入或支出只包括以现金或银行存款已实现收入或支出的部分,不能反映那些定期已经产生的应收未收账,应付未付账。在收付实现制基础上形成的这部份隐性债权或隐性债务,在基金会计账务核算和会计报表中得不到反映,使基金财务状况不能得到全面真实的反映,新增设部份应以“权责发生制”为基础的会计科目,实现基金会计报表区分,可以参照金融机构的会计报表并反其道而行之,分为表内科目(收付实现制)和表外科目(权责发生制)。

Cash Basis is the gist to ratify revenue and outlay through in-ward and out-ward cash flow. According to this accounting sys- tem, the financial revenue and expenditure of a fund only include the amounts of revenue and expenditure in the form of cash or through bank accounts. It can not reflect the revenue and expenditure which should have taken place at fixed periods. The finacial claims and debts formed on cash basis can not be seen on the fund＇s adjust accounts of the accounting reports. As a resuit, the overall financial state can not be truly seen Some new subjects based on accrual system should be introduced into accountancy to realize the differentiation of accounting report forms tor pension fund accountants. We can refer to the accounting reports of financial institutions and act contrarily, and classify the subjects into inside ones （cash basis） and outside ones （accrual system）.