中美社会保险基金会计制度的比较研究

中美两国的社会保险基金会计均以其基金为会计主体,以财政专户为管理手段。但美国纳入政府财政专户管理的是单一现收现付、政府责任的公共社会保险基金,而我国纳入财政专户管理的是社会统筹和个人账户的混合基金。对两种性质不同的基金使用同一套会计模式进行管理,使得我国社会保险会计理论与实践产生一系列混乱和矛盾。完善中国社会保险会计的根本对策是实行社会统筹与个人账户基金的分账管理和单独核算,并以此为基础按社会统筹和个人账户两种基金主体构建两套会计制度。

The Analysis of Accounting Entity Postulate of Social Insurance Funds between China and America

Social insurance accounting,both in China and America,based accounting entity on funds and has adopted fiscal special account as means of management.In America,the fiscal special account manages unitary PAYG funds based on government responsibility,while in China the account manages mixed funds of social pooling and individual account.Using the same accounting model in two funds of different nature has made a series of confusion and contradiction both in theories and practices of our social insurance accounting.To improve current situation,the effective countermeasure is to design two accounting systems for the different funds on the basis of the separate management and the calculation of social insurance funds and individual account funds.