基金会计核算是养老保险的一项重要基础管理工作,现行养老保险会计制度实行“收付实现制”,即按照收入和费用是否在本会计期间内已经收到或付出货币资金为标准,来确定本期收入和费用的一种会计处理制度,也就是说,凡是在本期实际收到的收入,不论其是否归属于本期,均作为本期收入处理;凡是在本期实际支出的费用,不论其应否在本期收入中获得补偿,均作为 Fund accounting is an important basic management of pension insurance, the current pension insurance accounting system implementation of “payment system”, that is, in accordance with income and expenses in the accounting period has been received or paid monetary funds as a standard to determine The current income and expenses of an accounting system, that is, any actual receipt of the current period, whether or not attributable to the current period, are treated as income for the current period; the actual expenditures for the current period, Regardless of whether it should be compensated for income in the current period,