社会保险会计

对两种性质不同的基金使用同一套会计模式进行管理，使得我国社会保险会计理论与实践产生一系列混乱和矛盾。

Using the same accounting model in two funds of different nature has made a series of confusion and contradiction both in theories and practices of our social insurance accounting .

完善中国社会保险会计的根本对策是实行社会统筹与个人账户基金的分账管理和单独核算，并以此为基础按社会统筹和个人账户两种基金主体构建两套会计制度。

To improve current situation , the effective countermeasure is to design two accounting systems for the different funds on the basis of the separate management and the calculation of social insurance funds and individual account funds .

社会保险基金会计信息披露制度的建设是社会保险基金监督中的重要一环。

Information publish is an important part of social insurance fund management .

试论社会保险基金会计

A Discuss about Social Insurance Fund Accounting

社会保险基金会计目标、信息供需双方的特点、信息披露的内容与方式与一般经济主体会计信息披露既有相似之处，又有所不同。

Compared with other entity information publish , social insurance fund information publish has itself characters as well as has similarity .

中美两国的社会保险基金会计均以其基金为会计主体，以财政专户为管理手段。

Social insurance accounting , both in China and America , based accounting entity on funds and has adopted fiscal special account as means of management .

随着我国保险业的开放与发展，保险界乃至社会多方对保险合同会计的关注日益增加。

Along with rapid and sound development of the insurance , insurance contract accounting problem is focused on by insurance market and other aspects day by day .