关于建立社会保险会计的思考

A Discussion About the Establishment of Social Insurance Accounting

论述了在我国建立社会保险会计的必要性和可行性，并就社会保险会计研究的内容、对象、目标等基本问题进行了探讨。

This paper expounded the necessity and feasibility of establishment of social insurance accounting in our country and discussed the basic problems,such as content object.and objective etc,in the study of social insurance auounting.