我国社会保障管理体制统一后,在过去管理体制下设制的社会保险会计制度已不能适应当前社会保险改革的需要,主要表现在: 一、会计报表不统一。现填报的会计报表,既有劳动部门制定的企业社会保险会计报表,又有人事部门的社会保险会计报表,还有民政部门的农村养老保险会计报表,年终还要填 After the unification of China’s social security management system, the social insurance accounting system established under the previous management system can no longer meet the needs of the current social insurance reform, mainly in the following aspects: First, the accounting statements are not unified. Now fill in the accounting statements, both established by the labor department of enterprise social insurance accounting statements, as well as the personnel department of the social insurance accounting statements, as well as civil affairs departments of rural pension insurance accounting statements, but also to fill the year-end