1996年12月财政部印发了《企业职工养老保险基金会计核算办法》、《企业职工失业保险基金会计核算办法》、《社会保险经办机构会计核算办法》。这是完善我国社会保险制度的重要法规,是保证养老保险基金和失业保险基金安全的有力措施,是规范社会保险基金会计核算工作的前提。一、社会保险基金会计的主要特点社会保险基金会计,既不是企业会计,也不是预算 In December 1996, the Ministry of Finance issued Accounting Methods for Enterprise Workers’ Pension Insurance Funds, Accounting Methods for Unemployment Insurance Funds for Enterprises and Workers, and Accounting Methods for Social Insurance Authorities. This is an important statute for improving the social insurance system in our country. It is a powerful measure to ensure the safety of pension funds and unemployment insurance funds, and is the prerequisite for regulating the accounting of social insurance funds. First, the main features of social insurance fund accounting Social insurance fund accounting, neither corporate accounting nor budget