Study On National Social Security Fund Accounting Information Disclosure

National social security fund (NSSF) is an important strategic reservation. So its disclosure of the accounting information is an important tool for people to know NSSF's policy and the responsibilities of national council for NSSF (NCNSSF) which can help people acknowledge the NSSF's safety. So to establish an effective and practical NSSF's accounting information system, through which to carry out NSSF's accounting information, have very important realistic meanings.Firstly, this thesis summarized the studying status and results of NSSF inside of our country. As the important contention, the disclosure of the theories about NSSF's accounting information was commenced by way of its situation that entered practice at first. Secondly, the thesis made a analysis on the disclosure of the NSSF's accounting information through the annual report between the year 2001 to the year of 2006 and the laws & regulations. From the study results, we found that there were many questions on disclosing NSSF's information. List as follows: the disclosure content of accounting information was not enough, and collided with the new accounting standards, the disclosure of the accounting information laws and rules were incomplete. Thirdly, the thesis discussed the theory about NSSF's accounting information system with NSSF's characteristics especially the objective, main body, principia and qualities performance information. Lastly, the thesis gave some advices on carrying out NSSF's accounting and the disclosure of environmental information from different aspects such as perfecting NSSF laws and accounting rules, strengthening the information demand sense of public, making a research on NSSF accounting deeply, and strengthening the third party's intendance, etc, in order to supply references to the study of the disclosure of the NSSF's accounting information.