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财政部于1999年6月颁发了《社会保险基金会计制度》(以下简称《制度》),为规范和加强企业职工基本养老保险基金的会计核算,维护广大职工的合法权益,促进社会保险事业向前发展发挥了重要的作用。但在实际的会计核算工作中,我们也发现其中某些方面不能满足基本养老保险基金管理的需要。为此就有关问题进行分析,并提出如何使之完善的建议。
In June 1999, the Ministry of Finance issued the Accounting System for Social Security Funds (hereinafter referred to as the “System”). In order to standardize and strengthen the accounting of basic pension insurance funds for employees, safeguarding the legitimate rights and interests of workers and staff and promoting the development of social insurance programs Pre-development has played an important role. However, in actual accounting work, we also find that some of them can not meet the needs of the management of basic pension insurance funds. To this end, we will analyze the relevant issues and put forward suggestions on how to make them sound.