Study On The Accounting Of The Basic Endowment Insurance Fund For Urban Workers In J City

Basic endowment insurance is one of the most important kinds of insurance in our country’s social security system.As a third-tier city,J City does not have more insured people than the first-tier cities such as Beijing,Shanghai,Guangzhou and Shenzhen,and the insured income has increased significantly year by year.The basic endowment insurance fund for urban workers in J City has been in a state of imbalance between income and expenditure in recent years,and the amount of fund expenditure is much larger than income.Therefore,J City is the need to pay more attention to the management of fund revenue and expenditure,and the fund accounting statements are the key basis for this work.This paper combs the relevant theoretical achievements of scholars at home and abroad,and uses scientific methods to summarize and analyze.Firstly,this paper introduces the theoretical basis of the basic pension insurance for urban workers.At the same time,it also introduces the relevant theories of the accounting of the basic endowment insurance fund for urban workers,which lays a theoretical foundation for the specific accounting theory and accounting information disclosure.Secondly,this paper introduces the business situation of basic endowment insurance fund for urban workers in J City.It also introduces and analyzes the specific situation of accounting of basic endowment insurance fund of urban workers in J City from four aspects of fund raising,fund expenditure,financial statement system and accounting information disclosure.The analysis found that the current accounting system in J City has some problems,such as the inaccuracy of the accounting system for fund,incompleteness of the data extracted from the accounting information system,incompleteness of the content of financial statements,incompleteness of the disclosure of accounting information and so on.Then,this paper analyzes the underlying reasons for the problems.Finally,this paper puts forward relevant improvement suggestions from four aspects: accounting system and accounting subjects,information system construction,financial statement system and endowment insurance fund management system.This paper thinks that the basic endowment insurance fund accounting should improve the existing accounting system and accounting subjects,accelerate the construction of endowment insurance fund information system,construct financial statement system scientifically,improve the compilation level,and improve the effective endowment insurance fund management system.The research of this paper has certain reference value for the accounting and fund management of endowment insurance fund of local government and social security agencies.