浅论我国社保会计核算体系构建策略

近几年来随着社保管理制度的不断完善,为了实现社保基金保值增值目的,加强会计核算是关键。本文从实际角度出发,探讨我国社保会计核算目前存问题,并从实践角度提出优化策略,以此来促进社保会计核算体系进一步完善。

社保会计档案电子化应用与实践

本文以某地方市为例,设计了社保会计档案电子化应用系统,阐述了社保会计档案电子化建设的内容和应用过程,实现了应用系统与业务系统的交互,提高了会计人员工作效率,为解决社保会计档案电子化实际运用问题提供参考。

我国社保基金会计核算的思考

社保基金会计核算是我国社保基金运营和管理的一个重要内容，构建系统的社保基金会计核算体系在社保基金会计工作中有着重要的作用，本文结合我国现行的社保基金会计制度，着重从社会保险基金会计的收入、支出、运营、结余四个方面对完善我国社保基金核算体系作出探讨。

关于社会保险基金会计核算基础的发展趋势探析

社会保险基金作为社会保障体系的重要组成部分,在完善社会市场经济体制的过程中,扮演重要的角色。因此,作为社会保险基金管理的一个分支---财务领域,对其完善、深化改革也显得尤为重要。目前,我国社会保险基金的财务制度是以收付实现制为会计核算基础,但随着我国社会保险体制改革的深入和国家政策的变化,出现的问题层出不穷,国家对社会各界人士提出的社会保险基金的财务信息需求越来越难以得到满足。因此,我国应就实践中发生的社会保险基金业务,采取权责发生制和收付实现制相结合的会计核算制度,以提高其财务会计信息的可靠性、全面性和透明度。

浅议社会保险基金会计核算与管理

社会保险基金会计及其管理制度是提高社会保险基金的运营效益,加强社会保险基金管理的一项重要性基础工作。我国"社会养老保险"分为五种:机关公务员、事业单位、城镇职工、城镇居民和新农保。本文主要阐述社会保险基金会计的特点,针对后三种类型,分析会计核算与管理存在的问题,并对相关问题的解决加以探讨。

完善我国社会保险基金管理制度的思考——基于社会保险基金预算的角度

2010年我国开始试编社会保险基金预算,但由于社保基金管理在制度上和技术上都存在一些不足之处,给预算编制带来一定困难。完善我国社会保险基金管理制度的有效路径是:健全社保基金管理制度,明确政府各部门社会保障职责;提高社保基金的统筹层次,强化社保基金的集中管理;扩大社会保险预算编制范围,实现社保基金预算编制的完整性;改进会计核算制度。

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.

Estimating the Relative Level of Minimum Wage in China

It is generally believed in existing literature that China＇s minimum wage is too low and must be raised substantially. Such a view is highly misleading given the inconsistent statistical standards for minimum and average wages. In order to ensure comparability, this paper has adjusted the statistical scope for minimum and average wages respectively. If employees of urban private and self-employed businesses are included in calculating the average wage, the minimum-to-average wage ratio will increase by about 0.06; if the minimum wage standards of various localities include personal contributions to social insurance and the housing fund, the minimum-to-average wage ratio will increase by 0.008; if overtime pay is deducted from the average wage, the minimum-to-average wage ratio will further increase by around O. 06.In addition, if the median wage is used in place of the average wage, the minimum-to-average wage ratio will increase by at least 0.08. After these adjustments, China＇s minimum-to-average wage ratio for 2013 will increase from 0.28 to 0.49, which is within the range of between 0.40 and 0.60 that is recognized internationally as reasonable. Our analysis suggests that as far as the immediate interests of workers are concerned, it is more imperative to unify the statistical approaches for minimum and average wages in China than to raise the minimum wage standard. In order to achieve the expected effect, simply raising the minimum wage alone is not enough. What is also necessary is to enhance supervision and inspection on compliance by firms with the minimum wage policy, particularly the overtime pay regulations. An alternative is to replace monthly minimum wage with hourly minimum wage.

Improving the Equity and Sustainability of the Social Protection System

The segmentation of the social protection system in China renders the system not only inequitable but inefficient.Those employed in the public sector,particularly civil servants,are＂overprotected＂,while workers in the non-public sector,especially farmers and rural migrant workers,are＂under-protected＂.The segmented pension system impedes labor mobility while increasing administrative costs.Policies aimed at developing the new rural cooperative medical system and new rural old-age insurance scheme,as well as policies aimed at encouraging migrant workers to participate in urban social insurance programs,help improve the equity of social protection.Howere,competition between different local governments to win the ＂welfae crown＂ and the heavy brden placed on local finance caused by welface overspending has been hurting the sustainability of social protection programs.The following measures are suggested to address these problems;First,cease using social insurance coverage as an indicator of work performance for government officials;second,enhance the responsibility of the central government in social expenditure while increasing public transfers to less-developed regions in order to improve social assistance and merit goods provision;third,integrate or reorganized various sgements into one entity under each insurance program,with the purpose of eventually eliminating the segmentation problem in China＇s social protection system.

Social Security audit integration path analysis

Nowadays, China has entered the aging countries sequence, reform and development of the social insurance system is facing more opportunities and challenges, which give the social insurance audit work of the new requirements. In practice, the social insurance audit work has encountered new conflicts and problems. Due to the socio-economic composition, organizational forms, forms of employment, interest, distribution relations have had a dramatic and profound change, labor relations was diversified, contract, complex features, social insurance premium is difficult, concealed drain Daily contribution base, have occurred impersonator false and social insurance benefits behavior. Loss of the social insurance fund is now urgently containment dike, to further regulate the social insurance audit work has become an important issue in the New Social Insurance Development. Therefore, we must establish a sound social security audit system, and promote the integration of social security audits, and thus be able to maintain the smooth progress of China＇s social insurance work.

Research on the institutional design of the long-term care insurance in Shanghai

Shanghai went into the ranks of the aging society in 1979, as the first area which entered into the aging society in China. Along with the arrival of the ageing, the nursing problems of the old man and disabled elderly become the important factors which affect social development. The establishment of the legal system, System integration to realize resource optimal allocation, Division of multilevel optimization services provide new pattern can make it happen.

Statistical Analytical Study of the Impact of Consumer Awareness Among the Students of the Faculty of Business Administration at the University of Kuwait in Consumer Protection and Its Relationship to Some Economic and Social Characteristics

Kuwaiti youth is an importam element in the field of development in the Kuwaiti society, especially in the field of self- consciousness and social consciousness incident. As always said, that young Gulf inherently consumerist element of first degree because of abundant liquidity and reasonable level of income compared to others of non - Gulf societies. Therefore, this research aims to study and analyze the impact of consumer awareness among the students of the Faculty of Business Administration in consumer protection in terms of the current role and hoped to guide consumption and its relationship to some economic and social characteristics of the consumers. In particular it has been studying the impact of some of the qualifications for heads of Kuwaiti families, their total monthly income and their place of residency inhabited by the expressive factors of consumer awareness in college students as well as their impact on the degree of preference for quality of consumer goods in being a low-price, median-price or expensive-price. In addition, it has been studying the relationship of these social variables noted with the role of government and consumer protection associations through what they are doing to develop laws and policies directed to develop and educate consumers. To achieve these goals, a special questionnaire has been prepared especially for this purpose has been met from a random sample of students from the University of Kuwait. I have been using the appropriate statistical analysis to study these goals. Thus, some of the appropriate suggestions and recommendations are obtained to achieve the objectives of this research.

Georgian Social Insurance Fund Management Problems and Probabilistic and Statistical Analysis of Fund Capital Management

A mathematical model of management of a social insurance fund with exponential insurance reimburse and financing determined social programs is represented and analyzed; A probability density function and fund＇s functioning probabilistic characteristics are obtained, that makes it possible to determine the sufficiency of fund capital at all levels of its management. With the help of conclusion it is possible for particular period of time determine in insurance fund change of cash flow movement speed, on what basis in determined from state tax revenues assigns acceptance necessity and capacity.

The Empirical Study of Social Insurance for Migrant Workers

The social insurance problem of migrant workers is one of the main social problems that need to be solved in the city modernization and industrialization construction in China. The outstanding reflections are that attaching less importance to social insurance system, too high insurance fee and not perfect security system and other phenomena. This paper focuses on the empirical study and analysis of this type of problems, in order to put forward the feasible solution of social insurance for migrant workers. The migrant workers generally refer to the labor workers of household registration as farmers working in towns for non-agricultural occupation. At present, China＇ s migrant workers has exceeded 2.6 billion, and this group has been long in the city and rural edge, difficult to get the social insurance policy. According to the National Bureau statistics data, the migrant workers of not buying industrial injury insurance, endowment insurance, medical insurance and unemployment insurance are respectively 67.64%, 73.37%, 73.77% and 84.65%. In order to guarantee the interests of vulnerable groups in the marginalized position, the social insurance problems of migrant workers have become the our focus.