“收付实现制”是与“权责发生制”相对应的,以款项的实际收付为标准来处理业务、确定本期收入和费用、计算本期盈亏的会计处理制度。当前社保基金会计核算使用的就是收付实现制。实际工作中,笔者认为,应从三个方面改进和完善这项制度。 “Realization of receipt and payment system ” corresponds with “accrual system ”, the actual receipt and payment of money as the standard to deal with business, determine the current income and expenses, calculate the current profit and loss accounting system. The current social security fund accounting is the realization of receipt and payment system. In actual work, the author believes that this system should be improved and perfected from three aspects.