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基金是国家为举办社会保险事业而筹集的,用于支付劳动者因暂时或永久丧失劳动能力或劳动机会时所享受的保险金和津贴的资金。社会保险基金按照保险类型确定资金来源,逐步实行社会统筹。用人单位和劳动者必须依法参加社会保险,缴纳社会保险费。随着我国社会的迅猛发展,使得社会保险领域得到进一步拓宽,社会保险基金的应用范围越来越广,业务呈现出多样化的特点,因此对社会保险基金财会制度提出了调整要求。笔者主要根据自身工作经验,首先指出了社会保险基金财会制度中存在的问题,其次提出了完善社会保险基金财会制度的对策。
Funds are funds raised by the state for the purpose of holding social insurance and used to cover the benefits and benefits enjoyed by laborers in the event of temporary or permanent loss of working ability or employment opportunities. The social insurance fund determines the source of funds according to the type of insurance and gradually implements social pooling. Employers and workers must participate in social insurance according to law and pay social insurance premiums. With the rapid development of our society, the social insurance field has been further widened. The application of social insurance funds has become more and more widespread. The business has diversified characteristics. Therefore, the adjustment requirements for the social insurance fund accounting system have been put forward. According to my own working experience, the author first points out the problems existing in the financial and accounting system of social insurance funds, and secondly, it puts forward the countermeasures to perfect the financial and accounting system of social insurance funds.