摘要
社会保障会计是社会保障事业发展到一定阶段的产物。本文通过对社会保障会计的理论渊源和中西方社会保障体系比较的探讨 ,阐述了我国社会保障会计的特点 :会计主体的多样性、会计平衡公式及会计要素的特殊性和银行帐户的分列性 ,并对我国社会保障会计中存在的矛盾进行了分析。
Social security accounting is a product which is produced during the development of social security cause. By probing into the theoretical history of social security accounting and comparing China's social security system with west's, the article states the characteristics of China's social security accounting: the variety of accounting, and the specialization of the accounting balance formula and bank accounting, and also analyses the contradiction in China's social security accounting.
