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完善养老保险基金财务会计制度的几点思考

Some Thoughts on Perfecting Financial Accounting System of Pension Fund
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摘要 随着我国养老保险政策的进一步推行,从一定程度上提高了人们的老年生活水平。现在,我国社会已经进入了老龄化的发展趋势。我国的国情和国外一些发达国家的国情不同,在制定养老保险政策以及推行养老保险政策的过程中,应根据当前我国社会的实际情况进行。本文分析了现阶段我国养老保险基金财务会计制度中存在的问题,并提出了几点建议,希望能够为完善养老保险基金财务会计制度提出有价值的参考意见。 With the further implementation of China's old-age insurance policy, to a certain extent, it improves people's senile standard of living. Now, China's society has entered the trend of aging. Our country's national conditions and some developed countries have different national conditions. In the process of formulating endowment insurance policies and implementing the policy of old-age insurance, we should considerate the actual situation of our society. This paper analyzes the existing endowment insurance fund in China financial accounting system in the current problems, and puts forward some suggestions, hoping to put forward some valuable suggestions for perfecting the endowment insurance fund financial accounting system.
作者 刘伟锋
出处 《中小企业管理与科技》 2017年第23期68-69,共2页 Management & Technology of SME
关键词 养老保险 财务会计制度 法律法规 old-age insurance financial accounting system laws and regulations
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