Loss Accounting And Supervision Alone Families, Especially Social Security Funds

Since the1970s, China has fully implemented family planning policy, andintroduced the relevant regulations to the constitution. Owing to theimplementation of family planning policy, the birth rate and natural populationgrowth rate have dramatically declined; the situation of unplanned populationgrowth has been under control and reversed. According to the estimate bydemographer Prof. Li Zhongsheng, the population of China has decreased by0.4billion since more than30years. However, although the population iscontrolled, family planning policy unavoidably brings negative economicconsequences; the acceleration of aged tendency of population andpolicy-related one child generate plenty of social issues, e.g. the risk of losingone child, which influence the harmonious development of Chinese society.This dissertation aims to manage the special social security fund of losingone-child families by accounting supervision. It is divided into six parts: the firstpart is to discuss the background, theory and practical significance andinnovation points and limitation of the topic as well as literature review; thesecond part is to discuss the theoretical basis and the related conceptdefinition; the third part is to study the reason of establishment of the specialsocial security by statistic analysis of data and questionnaire, the data from therecent30-year of China Health Statistic Yearbook is referred to prove thenecessity, meanwhile, its possibility is discussed based on the analysis on107questionnaires(104copies received,97copies in effect), and then theoreticalframework of the social security funds is preliminarily built, covering thesource, application and management organization of the fund; the fourth partmainly aims to discuss how to make internal accounting management on thesocial security fund, the key innovation points are:1. The fund adopts doubleaccounting entities:the special social security fund of losing one-child familiesand its management structure is deemed as an accounting entity to designtheir subjects and reports2.fund accounting is based on cash basis,respectively evaluating the financial situation, income, expenditure andbalance fluctuation. The fifth part studies the internal accounting supervisionon the special social security fund, including antecedent supervision, interimsupervision and post supervision of financial accounting on the two subjects;the sixth part discusses the external accounting supervision on the special social security fund, including government departments’ accountingsupervision on the two subjects, tax department’s accounting supervision onthe fund management structure and the accounting firm’s supervision basedon customer’s requirements.