Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insur...Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.展开更多
On the basis of a description of the framework of China＇s urban and rural old-age security system and major security policies, this study examines the operation of the old-age security system currently in effect. Fro...On the basis of a description of the framework of China＇s urban and rural old-age security system and major security policies, this study examines the operation of the old-age security system currently in effect. From the point of view of setting up a system that would cover both urban and rural areas, we can see problems with the current system, including a development imbalance between urban and rural social security, wide gaps between different groups, the absence, fragmentation and artificial segmentation of the social security system, blurred government responsibility, etc. The paper goes on to propose establishing an old-age subsidy for urban and rural residents without income security, improving basic old-age insurance for enterprise employees in urban areas, reforming the superannuation schemes of government organizations and public institutions, and setting up rural oldage insurance.展开更多
文摘Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.
文摘On the basis of a description of the framework of China＇s urban and rural old-age security system and major security policies, this study examines the operation of the old-age security system currently in effect. From the point of view of setting up a system that would cover both urban and rural areas, we can see problems with the current system, including a development imbalance between urban and rural social security, wide gaps between different groups, the absence, fragmentation and artificial segmentation of the social security system, blurred government responsibility, etc. The paper goes on to propose establishing an old-age subsidy for urban and rural residents without income security, improving basic old-age insurance for enterprise employees in urban areas, reforming the superannuation schemes of government organizations and public institutions, and setting up rural oldage insurance.
