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1、改变“应付福利费”的核算范围和提取比例。随着医疗保险制度改革的逐步推进,职工医疗已经不再是单纯传统意义上的一项福利待遇了。基于此,笔者以为,应将“医疗保险费”从“应付福利费”中分立出来,取消“应付福利费——医药费”科目,减少“应付福利费”核算范围中职工的医药费一项,同时相应降低“应付福利费”的提取比例。 2、设置“管理费用——医疗保险费”科目。目前,养老保险金、住房公积金均为“管理费用”的二级科目。按照重要性原
1, change the “pay welfare ” accounting range and extraction ratio. With the gradual promotion of the reform of the medical insurance system, workers’ medical care is no longer simply a welfare treatment in the traditional sense. Based on this, I believe that should be “medical insurance premium ” from the “welfare benefits payable ” in the separation, cancel the “benefits payable - medical expenses” subject, reduce “benefits payable ” accounting The scope of the workers in a medical fee, while a corresponding reduction in the “welfare fee payable” extraction ratio. 2, set “management fee - medical insurance fee ” subjects. At present, the pension insurance, housing provident fund are “management fee ” two subjects. According to the original importance