社会保险基金会计制度自1999年颁布实施以来,在基金的会计核算方面提供了科学合理、切实可行的依据。但笔者认为在2007年度企业职工基本养老保险基金、城镇职工基本医疗保险基金、失业保险基金、工伤保险基金、生育保险基金这五项社保基金的具体审计操 Since the promulgation and implementation of the social insurance fund accounting system in 1999, it has provided a scientific, reasonable and practicable basis for the accounting of the fund. However, I believe that in 2007, the specific auditing exercises of the five basic pension insurance funds for enterprise employees, the basic medical insurance fund for urban workers, the unemployment insurance fund, the industrial injury insurance fund and the maternity insurance fund