The Research On The Accounting Fundamentals Of Social Insurance Funds

Our current of social insurance fund is used different account methods. Public funds is used Cash basis,and Individual account fund is used accumulate basis. Public funds attention income redistribution function,and Individual account fund focus ego saving function. However, Overall management mode has many deficiencies in practice. The old worker individual account is empty, in order to make up for the society plans as a whole fund insufficiency, the new worker individual account capital, new employees by embezzling of individual account commonly is empty. The policy did not reach the goal. Facing the increasingly serious threat, the aging of the current social insurance system where to go? Through investigation and research, and its actual work of insurance of our country society situation and basic accounting research, by the comparative disadvantages of the methods, the corresponding research projects and accrual basis and analysis system of insurance of our country society accounting the correction, the necessity of accrual of foreign governments and the successful experience of accounting and evaluation, analysis of China's social insurance fund accounting the correction of accrual of enlightenment, and constructs the Chinese social insurance fund accounting into fixed accrual accounting system.Article is divided into five parts.Chapter I IntroductionThis chapter is an introduction to the paper, main is to choose a background and significance of the research and literature review.Chapter II Social insurance fund accounting theoryThis chapter is related to social insurance fund involves some of accounting theory, to lay the foundation for chapters.Chapter III Situation of Social insurance accounting basisThis is the third part of the social insurance accounting basis situation analysis.Chapter IV Foreign government accounting basis for our social development tendency and the experience of accounting basisThis chapter is introduced foreign government accounting basis for our development tendency and the social insurance funds from the experience of accounting basis.Chapter V Insurance of our country society the reasonable choice of accounting basisThe fifth part of insurance of our country society is the reasonable selection of accounting basis, is the key.Main contribution1. From the principal-agent theory and the theory of game theory to study the social insurance reform of accounting basis.2. According to China's national conditions of accounting basis in social insurance reform thinking of using incremental reform mode,--don't touch the interests of government, first from ginseng, establish the correction unit accrual.3. To plan as a whole fund and individual account management, accounting, separated by different accounting basis.4. Based on the modified the accrual of social insurance financial report contents of accounting, and put forward a new social insurance financial reporting framework.5. Using the modified case analysis accrual accounting in China's social insurance application.