摘要
随着老龄化的加剧,国企离退休人员福利财务会计问题是当前社会发展中的一项重点内容,国有企业在发展过程中,对于该项工作要给予更多重视,通过加强账户多层级化设置、加强资金领用管理、加强信息化管理等不同方式,从源头上降低冒领等不当行为的发生率,旨在为各项福利可以定期发放创造有利条件,推动国有企业朝着更好的方向发展。
With the intensification of aging population,the financial accounting problem of welfare for reti-rees in state-owned enterprises is a key aspect of current social development.In the process of development,state-owned enterprises should pay more attention to this work.By strengthening the multi-level setting of accounts,strengthening fund utilization management,and strengthening information management,the incidence of improper behavior such as fraudulent claims can be re-duced from the source.The aim is to create favorable conditions for the regular distribution of var-ious benefits and promote the development of state-owned enterprises towards a better direction.
作者
华陈怡
Chenyi Hua(School of Economics and Management,Nanjing Forestry University,Nanjing Jiangsu)
出处
《老龄化研究》
2024年第3期1072-1078,共7页
Aging Research
关键词
国企
离退休人员
福利
财务会计
老龄化
State-Owned Enterprises
Retired Personnel
Welfare
Financial Accounting
Aging