刍议企业社会保险费用会计处理（Discussion on accounting treatment of enterprise social insurance expenses）.docVIP

刍议企业社会保险费用会计处理（Discussion on accounting treatment of enterprise social insurance expenses） Discussion on accounting treatment of enterprise social insurance expenses 2010-3-15 whats 8:56? I. The current accounting treatment mode of enterprise social insurance expenses The new general rules of enterprise finance stipulates that enterprises shall pay basic medical insurance, basic old-age care, unemployment and work-related injury for employees according to law, and the required fees shall be charged directly as costs (fees). Enterprise Accounting Standards No. ninth pay workers provisions, enterprises in accordance with the provisions of the State Council, and the proportion of reference of the local government or enterprise annuity plan 1, handling the medical insurance, social insurance institutions to pay pension premiums (including institutions to pay social insurance to the basic old-age insurance and enterprise annuity fund relevant management pay supplementary pension insurance), unemployment insurance, work-related injury insurance and maternity insurance. All kinds of insurance benefits offered to employees by enterprises in the form of commercial insurance shall be recognized, measured and disclosed in accordance with the principle of remuneration for employees. The new guidelines defined the concept of employee compensation, compensation and fusion of all related projects, set the employee benefits payable in a subject, the compensation according to the categories such as salary, welfare, social insurance charges, dismissal compensation, paid vacation expenses, set up two level subjects, such as to deal with wages and coping with dismissal compensation, social insurance premiums payable, deal with housing provident fund, welfare payable etc.. The specific process is as follows: (1) the final accounting provision for corporate social insurance fees, the cost of debit related subjects, credited to deal with worker salary payable social insurance premiums (ba