社会保险基金会计制度研究

摘要

在目前社会保险基金管理模式下,现行的社会保险基金会计核算存在一些弊端。我们可将社会保险基金会计核算明确纳入政府会计核算体系,对社会保险基金实行权责发生制和收付实现制相结合的会计核算等措施予以改进。%Under the present management mode of social insurance fund,there are some disadvantages in the accounting system.We can put the accounting of social insurance fund to the government accounting system,and improve the accrual basis and cash basis of social