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社会保险基金,近年来随着社会保险制度改革逐渐向纵深发展和制度不断趋于完善,规模不断扩大,在建立和实施社会保险体系过程中,已起着越来越重要的作用,加强社会保险基金的会计管理与核算已成为当务之急,是进一步完善社会保险制度的核心内容。本文对此问题将进行一些初步探讨。本文首先阐述了当前社会保险基金收支管理方面存在的会计问题。其次,分析了当前加强社会保险基金会计管理研究的现实意义。同时,从深化社会保险制度改革,完善基金缴费程序;建立会计人员激励机制,促进会计管理效率的提高;加强《会计法》执法检查,强化会计监督职能;建立社会保险基金会计信息网络系统等方面对进一步完善社会保险基金会计管理体系提出了自己的看法和建议,具有一定的参考价值。
In recent years, with the gradual deepening of the reform of the social insurance system and its continuous improvement of the system and its ever-expanding scale, the social insurance funds have played an increasingly important role in establishing and implementing the social insurance system. Social insurance Fund accounting management and accounting has become a top priority, is to further improve the core content of the social insurance system. This article will carry out some preliminary discussions on this issue. This article first describes the current social insurance fund management issues exist in the accounting. Secondly, it analyzes the practical significance of strengthening the study of accounting management of social insurance funds. At the same time, deepen the reform of the social insurance system, improve the fund payment procedures; establish accounting personnel incentive mechanism to promote the improvement of accounting management efficiency; strengthen the “accounting law” law enforcement inspection, strengthen the accounting supervision function; establish social insurance fund accounting information network system and so on It has some reference value to further improve the social insurance fund accounting management system.