社会保险会计增设明细科目的建议自贡市社会保险事业局幸久云根据国家关于企业职工养老保险基金，实行社会统筹与个人帐户相结合的精神，为了全面反映和监督个人帐户基金的收、支、结存情况，建议对《社会保险会计制度（试行）》中的几个会计科目增设明细科目，具体意见是... Social Security Accounting Addition to the details of subjects recommended Zigong City Social Insurance Agency Fortunately, long cloud according to the state on enterprise workers’ pension insurance funds, the implementation of social integration and personal account of the combination of spirit, in order to fully reflect and supervise the personal account fund income, support, balance Situation, it is recommended that the “Social Security Accounting System (Trial)” in the addition of several subjects in detail subjects, the specific opinion is ...