我国社会保障基金会计核算的现状及改革思路

摘要

With the steady development of China's economic policy and social security 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.%随着我国的经济政策和社会保障体制的稳健发展,社会保障基金越来越显示出自身的重要性.因此在建立和实行社会保障体系的进程中,社会保障基金的会计核算体系地位尤为突出.通过剖析当前社会保障基金会计核算体系的总体情况,在此基础上论述了该体系中存在的问题,并提出相应的改革思路.