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Status Quo and Reform Ideas for Accounting Calculation of Social Security Fund in China 被引量:2
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作者 冯洁霏 朱正根 韩婀娜 《Agricultural Science & Technology》 CAS 2017年第12期2664-2666,共3页
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... 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. 展开更多
关键词 Social security fund Accounting calculation system Cash basis of ac-counting Accrual system
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