社会保障会计理论问题剖析

Accounting Theory about Social Insurance

社会保障会计是会计基本方法、基本原则、基本原理等在社会保障方面会计方面的具体应用。社会保障对一个国家和社会的经济增长和政治稳定,具有重要的意义。然而,和国际社会保障会计相比,中国社会保障制度虽然比较健全,但在社会保障基金会计方面却远远落后于国际水平。大量国内外文献已深入探讨了社会保障会计的概念、意义和核算基础,本论文根据已有的研究成果,创新性地提出改革中国现有的社会保障会计制度的建议。

The accounting of social insurance is the application of the basic methods and principles in social insurance field. Comparatively,the accounting about social insurance fund in China is far behind. The concept,significance and accounting basis of the accounting insurance have been deeply studied. In this paper,some advice to reform the existing social insurance accounting system is proposed.