Status Quo and Reform Ideas for Accounting Calculation of Social Security Fund in China

With the steady development of China＇s economic policy and social secu- rity system, social security fund has become more and more important. Therefore, in the process of establishing and implementing social security system, the status of the accounting system of social security fund has become particularly prominent. The existing problems in the system were discussed and corresponding reform ideas were proposed by analyzing the current situation of the social security fund accounting system.

财务共享服务模式下的内部审计研究

在大数据时代背景下,财务共享服务模式势必越来越受到行业内的关注,而内部审计作为企业治理的关键环节,为适应新趋势而进行革新与转型变得十分必要。本文阐述了在财务共享模式下内部审计的优势,并通过建立在该模式下内部审计的业务流程框架,详细分析了在此大环境下内部审计有效运行的途径,由此得出内部审计需要进行改革创新的结论。