记实基本养老保险个人账户是一项复杂细致的系统工程,应从基础抓起,运用会计核算的方法来做好这项工作。认真做好个人缴费核算工作,为个人账户记实提供正确的数据。个人账户要记实,必须从个人缴费数开始,全面正确核实每期个人缴费的属期和缴费额。第一,做好个人缴纳应收数的核实工作。包括:由单位代扣个人缴纳应收数核实,城镇自谋职业者的个人缴纳应收数核实工作,补缴和预交的应收数的核实工作。第二,要使用统一的专用收费收据。做到征缴机构当月实收数, 银行当月实收数,社保经办机构当月实收数,个人账户当月实转数一致。第三,尽快实现单位养老保险费按企业列入成本和费用的工资总额征收,个人缴纳的养老保险费按企业上报经社保经办机构审核后的个人应缴数征收。 Documenting the basic pension insurance personal accounts is a complex and detailed system engineering, should start from the foundation, the use of accounting methods to do this work. Conscientiously do a good job of individual payment accounting, for personal records to provide the correct data. Personal records to be recorded, you must start from the individual contributions, a comprehensive and correct verification of each part of the individual contributions and contributions. First, do a good job in verifying the personal payment of receivables. Including: the unit to pay the individual accounts receivable verification, self-employed urban self-employed individuals should pay to verify the number of work, pay and pre-pay the verification of the receivables. Second, to use a unified special fee receipt. Realize collection agencies the actual receipt of the month, the actual receipts of the bank the same month, social security agencies that the actual receipts of the month, the actual number of individual accounts that the same month. Thirdly, as soon as possible, the pension insurance for the unit shall be levied according to the total amount of salary included in the cost and expenses of the enterprise. The pension insurance premiums paid by the individual shall be levied according to the individual amount due after being submitted to the agency examined and approved by the social insurance agency.