On The Operation Of The Social Security Funds And The Construction Of Its Accounting Record System

As social security is a very complicated system, the management of social securityfunds is the most important and core part of this complicated system. It involves manyissues, such as the raising of the social security funds, the operation of the funds and theaccounting record of the funds, and each issue are vital to the who system. The level ofthe management of social security funds is concerning every people's daily life directly.Without a perfect management mechanism for the funds, the system of social securitycannot function effectively.Whatever from the current situation or the future trends of the system, however, thelack of the funds will be the most obstacle for the transformation of our social securitysystem. How to raise and manage the funds well is a big problem for our government,and it will decide the success or not of our innovation for the traditional social securitysystem. Therefore, many scholars and experts devote themselves to the research of theissues.Just based on above situation, this essay is researching the issues of the operationof the social security funds. Based on the theoretic research and real practice, and alsouse some experiences of developed countries for reference, the author bring forwardsome advice, which the purpose is to construct a sound mechanism for the operation ofsocial security funds. Meanwhile, in view of the importance of the sound system of thefunds accounting record, this essay also discusses how to construct the accounting recordsystem of the social security funds in China.