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社会保险年度决算审查是每一个会计年度结束后,由劳动保障行政部门和财政部门对社会保险经办机构上报的年度基金决算的真实性、合法性进行审查的一项工作。现行年度决算审查的方法是,首先由社会保险经办机构根据基金活动的情况编制年度决算,然后上报同级劳动保障行政主管部门审查,最后上报上级业务主管部门汇审。上级业务主管部门根据上报的决算,审查报表的编制是否符合要求,报表中的主要数据是否协调一致。这种现行的年度决算审查方法主要有以下不足:
The review of annual accounts of social insurance is a review of the authenticity and validity of annual fund accounts submitted by social insurance agencies by the administrative departments for labor security and the financial departments after the end of each fiscal year. The current annual accounting review method is that, firstly, the social insurance agency shall prepare the annual accounts according to the fund activities and report the same to the administrative department of labor security at the same level for examination and finally report to the higher-level department in charge for review. According to the reported final accounts, the superior business department examines whether the preparation of the statements meets the requirements and whether the main data in the statements are in harmony. This current method of annual accounts review mainly has the following deficiencies: