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在社会主义市场经济发展情况下,强化企业职工养老保险的管理是一项新的发展事业,国家就企业职工养老保险制度进行的改革,调整个人账户,对改善个人账户亏空和退休后的老年福利问题具有很好的影响。对我国今天养老保险事业的发展具有可持续保障。在财务管理中具有会计核算的地位,关系到每个职工的切身利益,与单位的发展、社会的和谐密切相关,如何做好社会保险基金的财务管理工作是目前需要解决的问题。
Under the condition of socialist market economy development, strengthening the management of pension insurance for enterprise staff and workers is a new development undertaking. The state has carried out reforms on the pension insurance system for enterprise employees, adjusted individual accounts, and improved the personal account deficit and old-age welfare after retirement The problem has a very good effect. Today’s pension insurance in our country has the sustainable development of sustainable development. The status of accounting in financial management relates to the immediate interests of each employee and is closely related to the development of the unit and the social harmony. How to do the financial management of the social insurance fund is the problem to be solved at present.