我国社会保障体制改革经历了近二十年,取得了辉煌的成就,初步建立了以养老保险、医疗保险、失业保险、工伤保险为核心,以最低生活保障、国有企业下岗职工基本生活保障为补充的社会保障体系,但在社会保障体制改革向纵深发展的过程中,也暴露出社会保障财务会计体系与社会保障改革步伐不协调之处,主要表现为:财务会计理论体系不完善,会计主体不明确, China’s social security system has undergone nearly two decades of reform and has achieved brilliant achievements. It initially supplemented the basic living guarantee for the laid-off workers and state-owned enterprises with the core of pension insurance, medical insurance, unemployment insurance and work-related injury insurance. However, during the process of the reform of the social security system in depth, the inconsistency between the social security financial accounting system and the pace of social security reform was also exposed. The main problems are as follows: the theoretical system of financial accounting is not perfect, and the main body of accounting clear,