Research On Social Security Accounting

The author starts to research through the origin, variation, development process oi the social security and the social security accounting, analyzes current condition of the social security accounting, uses development experience for reference from the social security accounting in abroad, aims directly at the current problems in the management course of the social security accounting in China, raises a total plan and some specific steps. The thesis has five chapters, seventeen sections.Chapter One: Development of the social security and social security accounting.The social security thought rose from the Civilized Ancient Times thousands years ago. The social security origin 1880's in Germany , when Social Insure Law promulgated . It is a symbol to the birth of the first social security system all over the world. Unbalancing from development of economics and social, differences from social security foundation theories, result in vary characteristics, during the variation and development course of every countries' social security theories.The social security accounting varied and developed with the process of the social security. In ancient times, there was not an independent system of the social security accounting, which existed in the system of finance. In China, there were accounting officials, organizations, and accounting books in the Government Accounting System., which did works of receive-pay examination and calculation about wealth of social security. The social security accounting developed quickly in modern times in abroad, Germany set up the first model of the social security accounting, called Pisman model, which was changed into the traditional style, lately it was the welfare style based on the famous Beverige model in England, and then, another styles such as state style, deposit style, and Chile style.Chapter Two: Characteristics and reforming of the current system of the social security accounting of China.Our current system of the social security accounting was set up in the midterm of 1980's, with the bringing new ideas and development about more than ten years, has solved many begueath problems from management of fund, during the reforming course of the social security system, constructed the accounting management organizations for the social security fund, set up systems for accounting treatment and financial management, given a great deal of deepening the reforming of China's economics system, and norm management and supervise of the social security fund. There are main characteristics about the current management system of the social security accounting, there are that management turned to one way and formed a single accounting entity, improved management environment of the accounting, set up an supervise system for accounting management, insured the safety of the social security fund.The social security accounting practice goes ahead of the social security accounting development, because of the fast steps to the reforming of our social security accounting. There are much shortcoming in the current system. There are defects in the theory system. Financial management system is unsuitable to development of accounting events. The financial fund management system has restrained the management of the social security fund.Aim at the problems and situation, along with the total reforming plan of our social security accounting system, the author suggest some methods to solve those problems.1 .We must administer the ideas of the social security accounting orders, definite the conception of the social security accounting entity, set up the social security accounting information theory, institute the policies of the social security accounting, improve the environment of the social security accounting and the accounting theory system.2.We must administer the management system of the social security accounting, rebuild financial and accounting system, set up the organizations, choose and cultivate accountant, strengthen management of the social security accounting.3.We m...