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社保基金就是社会保险基金,其主要指的是有关的保险对象根据国家的相关法律法规来缴纳的一定比例的专项资金,主要包括有个人以及单位两种缴费形式,进而所享受的有关的保险待遇。而社会保险基金会计是为了保证社会保险基金的有效运营,社会保险基金会计就运用有关会计学的方法和理论知识,实现对社会保险基金整体活动的监督管理。也可以说社会保险基金会计么主要目的就是保证各种社会保险基金活动的有效开展运营。基于此,本文将着重分析探讨社保基金会计核算存在的问题和控制,以期能为以后的实际工作起到一定的借鉴作用。
The social security fund is a social insurance fund, which mainly refers to a certain proportion of special funds that the relevant insurance object pays according to the relevant laws and regulations of the state, including mainly the individual and the unit’s two payment forms, and thus the relevant insurance benefits . The social insurance fund accounting is to ensure the effective operation of social insurance funds, social insurance fund accounting on the use of accounting methods and theoretical knowledge, the overall social insurance fund to achieve the supervision and management. Can also be said that the main purpose of social insurance fund accounting is to ensure the effective operation of various social insurance fund operations. Based on this, this article will focus on analyzing the problems and control of the social security fund accounting, with a view to the future practical work for some reference.