社保基金会计制度创新思考

发布时间：2018-09-13 21:34

【摘要】：正一、社保会计制度创新动因社保会计制度创新的动因,包括内因和外因两方面。外因对社保会计制度有重大影响,而内因决定了会计制度创新的方向和准则。(一)社保会计制度创新内因从内因方面来看,现行以收付实现制为基础的基金财务制度所提供的财务信息不完整,甚至出现信息误导,使社会保险基金的决策、管理、监督等缺乏准确依据;科目设制不完整,难以满足社会保险会计核算的需要。(二)社保会计制度创新外因从外因方面来看,包括:(1)社保
[Abstract]:First, the motivation of innovation of social security accounting system, including internal and external factors. External factors have a significant impact on social security accounting system, and internal factors determine the direction and standards of accounting system innovation. (1) the internal reasons for the innovation of the social security accounting system are that the financial information provided by the current fund financial system, which is based on the cash basis, is incomplete or even misinformed, thus making the social insurance fund decision-making and management. Supervision and other lack of accurate basis, the subject system is incomplete, difficult to meet the needs of social insurance accounting. (2) the external causes of the innovation of social security accounting system are as follows: (1) Social security
【作者单位】：中山市技师学院;
【分类号】：F840.32

【共引文献】