【摘要】：正一、社保會計制度創(chuàng)新動因社保會計制度創(chuàng)新的動因,包括內(nèi)因和外因兩方面。外因?qū)ι绫嬛贫扔兄卮笥绊?而內(nèi)因決定了會計制度創(chuàng)新的方向和準則。(一)社保會計制度創(chuàng)新內(nèi)因從內(nèi)因方面來看,現(xiàn)行以收付實現(xiàn)制為基礎(chǔ)的基金財務制度所提供的財務信息不完整,甚至出現(xiàn)信息誤導,使社會保險基金的決策、管理、監(jiān)督等缺乏準確依據(jù);科目設(shè)制不完整,難以滿足社會保險會計核算的需要。(二)社保會計制度創(chuàng)新外因從外因方面來看,包括:(1)社保
[Abstract]:First, the motivation of innovation of social security accounting system, including internal and external factors. External factors have a significant impact on social security accounting system, and internal factors determine the direction and standards of accounting system innovation. (1) the internal reasons for the innovation of the social security accounting system are that the financial information provided by the current fund financial system, which is based on the cash basis, is incomplete or even misinformed, thus making the social insurance fund decision-making and management. Supervision and other lack of accurate basis, the subject system is incomplete, difficult to meet the needs of social insurance accounting. (2) the external causes of the innovation of social security accounting system are as follows: (1) Social security
【作者單位】： 中山市技師學院;
【分類號】：F840.32

【共引文獻】

相關(guān)碩士學位論文 前1條

1 孫金婷;基本醫(yī)療保險基金會計與財務問題研究[D];西南財經(jīng)大學;2012年

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本文編號：2241809