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为了规范和加强各项社会保险基金的会计核算,维护参保对象的合法权益,财政部制定了《社会保险基金会计制度》并于1999年7月1日起执行。《社会保险基金会计制度》适用于我国境内社会保险经办机构社会保险基金,其中第四条规定了“社会保险基金的会计核算采用收付实现制,会计记账采用借贷记账法”。明确收付实现制的会计核算方法,
In order to regulate and strengthen the accounting of various social insurance funds and safeguard the legitimate rights and interests of those participating in the insurance, the Ministry of Finance has formulated the “Social Security Fund Accounting System” and implemented it on July 1, 1999. The “social insurance fund accounting system” is applicable to social insurance funds of social insurance agencies in China, of which the fourth stipulates that “the accounting of social insurance funds should adopt the payment and receipt system, and the accounting bookkeeping adopts the debit and credit accounting method” . Clear receipt and payment system to achieve accounting methods,