The Problems And Countermeasures Of Our Country’s Social Insurance Accounting

Our country’s social security system is in the process of continuous improvement and rapid development, social security coverage is expanding, and social security payments and cumulative balance of the Fund is growing. How such a huge amount of funds in respect of social stability can run safely and efficiently and under the current social situation of high rates of inflation are of value can be achieved, causing widely discussed by scholars. Progressive disclosure of the social security fund in recent years criminal case, but also makes security for operations management of social security funds has caused widespread concern in the community. The social security system is a solid backbone for the country’s economic development, the social insurance fund as the material basis of the social security system, is significant. Is a huge amount of Fund of social insurance funds, the operation’s success is not only related to the general interests of the insured and the stakeholders, more related to the security and stability of society as a whole. Therefore, strengthen the management of the social insurance fund has been widespread attention from around the world. Along with the deepening of China’s economic restructuring, China’s social security system has gone from supporting measures of the reform of State-owned enterprises become one of the five pillars of the construction of China’s market economy framework. Therefore, study of China’s social security fund management has become increasingly important, especially during the current social security system in our country is in transition, crucible of social insurance fund management is going through practice, management has been directly related to the success of nascent existence and development of the social security system.This article from the social insurance fund accounting theory concept, applying research methods are normative analysis, comparative analysis of the main social security fund accounting and the cause of the problem, learn from foreign experience in development of the social insurance fund accounting, real problems in China’s development process, has made reform of the social insurance fund accounting recommendations.First of all, introduce the concept of the social insurance fund and social insurance fund accounting. Conducted an analysis of characteristics and connotations of social insurance fund accounting, explicitly discusses social security fund accounting is based on the theory of principal-agent theory, game theory, and the theory of information asymmetry. Secondly, the article analyzes the accounting problems and their causes in the process. Mainly the following aspects of the question:a personal account "empty account" run; the second is the accounting basis is limited; third, by type of Fund set up ledger does not meet the needs of fund management, respectively, and the lack of transparency in accounting information disclosure; five are insufficient accounting work specification. Analysis of the reasons include the following:there is no personal account fund separate accounting entity second ledger settings; third, by type of Fund, respectively set up ledger does not meet the needs of fund management, and the financial statement disclosure index system is not perfect; five were unsound internal control in accounting for Social Security Fund.Last, theory practice, introduced United States social security fund accounting work of experience and the revelation, made perfect my social security fund accounting work of countermeasures and recommends:a is improved single accounting main of accounting mode; Ⅱ is used amendment of responsibilities occurred system for accounting; three is mention unified set accounting subjects and report indicators system; four is perfect social security Foundation meter information of disclosure and regulatory; five is established closely of social security Foundation meter internal control system.Studies have shown that accounting for social insurance fund accounting system in our country, there are some problems, and do not adapt to the social development and policy updates, it should be with the changing social and economic environment and make adjustments. This article references the research results, combined with the context of the current reform of pension, trying to start with the overview of related theories from the social insurance fund accounting, through the analysis of accounting of pension problems and their causes. Contribute to the social security fund accounting and management accounting for social security fund development direction, reform of the social security fund under the condition of an effective management of strategic importance in order to improve the efficiency of fund use, improving the system of fund accounting, fund management purposes, and that’s writing this article in the first place.