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| SNA关于社会保险核算的处理及中国有关核算的改革研究 | |
| 引用本文： | “SNA的修订与中国国民经济核算体系改革”课题组. SNA关于社会保险核算的处理及中国有关核算的改革研究[J]. 统计研究, 2013, 30(4): 3-8 |
| 作者姓名： | “SNA的修订与中国国民经济核算体系改革”课题组 |
| 基金项目： | 2010年度国家社科基金重大招标项目“改革和完善中国国民经济核算体系研究”(项目批准号:10zd&037)的资助 |
| 摘 要： | 本文介绍了2008年SNA中社会保险核算的处理规定;总结了2008年SNA在社会保险核算方面的修订内容;对照SNA的规定,对中国现行的社会保险核算方法和存在的问题进行了梳理,并提出了改进建议。 |
| 关 键 词： | SNA 国民经济核算 社会保险 |
Research on Social Insurance Accounting in SNA and Related Reform in China |
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| Research Group on “Revision of SNA and Reform of Chinese System of National Accounts”. Research on Social Insurance Accounting in SNA and Related Reform in China[J]. Statistical Research, 2013, 30(4): 3-8 | |
| Authors: | Research Group on “Revision of SNA and Reform of Chinese System of National Accounts” |
| Affiliation: | Research Group on "Revision of SNA and Reform of Chinese System of National Accounts" |
| Abstract: | This paper introduces the guidance and revision on social insurance accounting in 2008 SNA, summarizes current treatment and existing problems on social insurance accounting in China, and gives suggestions to enhance social insurance accounting in China. |
| Keywords: | SNA National Accounts Social Insurance |
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