改进企业会计制度强化社会保险基础工作现行企业会计制度规定：职工退休费及医疗费等保险费用分别在“管理费用”科目下的“劳动保险费”明细科目及“应付福利费”科目核算。这在没有实行社会保险时是适用的，但在职工退休费已实行社会统筹，医疗费等其它项目也将实行社会... Improve the enterprise accounting system to strengthen the basic work of social insurance The current corporate accounting system provides: employees retirement expenses and medical expenses and other insurance costs were “management fee” subjects under the “labor insurance costs” and “benefits payable” subjects accounting. This is applicable when social insurance is not implemented, but other programs such as social pooling and medical expenses for employee retirement benefits will also apply to society ...