社会化发放养老金,现金流量增大,对社保机构无疑增加了压力。如果企业资金状况较好,每月能按时足额缴费,双方帐务核算都比较简单,但实际上企业受市场经济影响,效益不稳定,不能按时缴费时有发生,这样社保机构按时足额发放养老金就有困难。如果仍按照“收付实现制”会计核算原则,这些帐务不能反映出来,造成帐面记载与实际债权债务不相符。而企业由于不再进行差额记帐,期间费用增大,根据《企业会计准则》,将预提进入期间成本,反映为企业负债。但社保机构不反映债权债务,必然与企业债务没有联系。所以,社保机构也应按经济业务所属期间进行核算,反映基金的债权债务,以便与企业、职工进行核对,保持基金核算的准确与完整。那么,在现行社会保险会计核算制度下,如何进行帐务处理呢?河南省濮阳市的具体作法是: The socialization of pensions and the increase of cash flow undoubtedly put more pressure on social security agencies. If the company’s financial situation is better, the monthly payment in full on time, the two accounts are relatively simple accounting, but in fact by the impact of market economy enterprises, the effectiveness of instability, can not be paid from time to time, so that social security agencies paid in full and on time There are difficulties with pensions. If still in accordance with the “cash basis” principle of accounting, these accounts can not be reflected, resulting in a book record does not match the actual claims and liabilities. As the enterprise no longer carries out the difference accounting, the expenses increase during the period. According to the “Accounting Standards for Business Enterprises”, the cost of the pre-paid entry period will be reflected as the corporate liabilities. However, the social insurance agencies do not reflect the claims and debts, and have no connection with the corporate debts. Therefore, the social security agencies should also carry out accounting according to the period of their economic operations to reflect the claims and debts of the fund so as to check with the enterprises and employees so as to keep the fund accounting accurate and complete. So, in the current social security accounting system, how to deal with accounts? Puyang City, Henan Province, the specific practice is: