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第一章总则第一条本制度根据中华人民共和国劳动保险条例(以下简称劳数保险条例)第二十三条的规定制定之。第二条实行劳动保险条例的各企业,其劳动保险基金会计,悉依本制度办理之。第三条每年自一月一日起至十二月三十一日止为会计年度。第四条本制度规定以人民币为记账本位,以元为记账单位,元以下四舍五入。第五条各企业会计部门负责人为劳动保险基金会计主办人员(以下简称主办会计),办理劳动保险基金会计工作人员为劳动保险会计;其有关劳动保险业务受各该工会基层委员会劳动保险委员会(以下简称劳动保险委员会)
Chapter I General Provisions Article 1 This system has been formulated in accordance with the provisions of Article 23 of the Labor Insurance Regulations of the People’s Republic of China (hereinafter referred to as Labor Insurance Ordinance). Article 2 All enterprises that implement the labor insurance regulations shall have their labor insurance funds accounting in accordance with this system. Article 3 Each year from January 1 to December 31 shall be the fiscal year. Article 4 This system stipulates that the renminbi shall be used as the standard of accounting and the unit of yuan as the unit of account, with the following figures rounded off. Article 5 The person in charge of accounting department of each enterprise shall be the sponsor of labor insurance fund (hereinafter referred to as the sponsor account), and the employee of labor insurance fund account shall be the labor insurance accountant. The relevant labor insurance business shall be subject to the labor insurance commission of the grassroots committee of the trade union Referred to as labor insurance committee)