analysis of the basic pension insurance accounting（会计分析的基本养老保险）.doc

Analysis of the basic pension insurance accounting Abstract: With the accelerated pace of China’s modernization, the free movement of labor reflects the optimal allocation of resources, and the transfer of basic old-age insurance system has become the bottleneck of limited labor mobility, especially for migrant workers, they have done for urban construction contributions, but only in exchange for ‘poor’ social security. In this paper, China’s basic old-age insurance system for the current analysis, to identify the existence of the account deficit which, inter-regional follow-account transfer, the insurance object separated from the system, the account financial security and other problems. On this basis, according to China’s demographic, social, economic and other practical conditions, the basic pension insurance system model, the financial mechanism and its accounting treatment for the design, and strive to make it theoretically correct operation viable. Keywords: personal pension account pension fund accounting system 0 INTRODUCTION From February 19, 2009 at the National Human Resources and Social Security announced the news conference, to achieve the basic pension insurance at the provincial level in 2009, according to sources close to the People’s Insurance Department, decision-making has been determined, national co-ordination in 2012. to solve the pension problem in our country has taken a substantial step. At present, China’s basic old-age insurance coverage accounted for 15% of the total population, lower than 20% of the International Labor Organization to determine the international minimum standards. on the system, the main benefit in terms of all urban employment, it only covers the 55% and 80% of our population is basically rural groups rely on land and family pension, were still separated from the social and economic nature of society security system. comprehensive demographic and economic realities of China’s development level, the tradition