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Pension Insurance Fund Personal Accounts And Financial Management Of A Number Of Issues Discussed

Posted on:2005-06-04Degree:MasterType:Thesis
Country:ChinaCandidate:X F LiuFull Text:PDF
GTID:2206360122496052Subject:Accounting
Abstract/Summary:PDF Full Text Request
Pension system is the core content of the whole social security system . It is the most important insurance of five big insurance systems, which undertake lives of millions of people when they retire from work. China's old pension insurance system is the so-called pay-as-you-go (PAYG). In order to reduce the pressure that the proportion of elderly will increase and conform the reform of enterprise system, China have set up the unique Chinese social insurance system which is the combination of social insurance fund and individual account together in basic pension. However, social insurance fund is much less than the huge mount of implicit debt, which make individual account short. The mixture of social insurance fund of and individual account lead to misuse of individual account. If this phenomenon continues, the new system will not maintain. So separating the management of social insurance fund and individual account and strengthen and perfect the management of individual account is an urgent problem.This article emphasis the financial management and accounting which include individual account income> paymenU investment budget and final settlement of account as well as supervision. The aim is to wish make a contribution to research about social insurance fund management.
Keywords/Search Tags:pension fund, individual account, Financial management, accounting
PDF Full Text Request
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