浅论社保基金会计电算化管理

On the Management of Computerized Calculation Accounting for Social Insurance Funds

本文针对当前社保基金财务管理面临的新任务，新要求，从社保财务管理的业务内容及任务要求，会计电算化在社保基金财务管理中的作用，软件开发及硬件支持和监督监控等方面详细论述了实行社会保险基金电算化的可行性和必要性，并在此基础上提出了推广，普及社保会计电算化的实施方案。

The management of computerized calculation accounting for the social insurance funds is an important link of automation construction for social insurance services. The essay gives a minute exposition on the feasibility and necessity of putting into effect social insurance funds computerized calculation accounting in view of the new task and demands in the present accounting management of social insurance funds from the respects of professional contents and demands of task of social insur- ance accounting managements, the function of social insurance funds to the computerized calculation accounting, developing hardware and substaining software. It puts an important plan of spreading social insurance computerized calculation accounting. The focal point of the essay is on Part Ⅲ and Part Ⅳ. In the third part, the authors put forward several developing and studying the of applied software and hardward facilities in the light of local economic situation and actual working reality. It shows clearly the respective merits and demerits, to meet the demands of different economic situation area.It contains a certain guiding signifi- cance for developing software and hardware procedure. The focal part analyzeds the new problem in the face of accounting super- vision after carrying out social insurance fund computerized calculation accounting, and it also advances solving ways. It replen- ishes and consummates the contents of social insurance funds computerized calculation.