高校实施养老保险改革的思考  

Reforming of Endowment Insurance in Universities

作　　者：耿成兴[1] 

机构地区：[1]曲靖师范学院计划财务处,云南曲靖655011

出　　处：《曲靖师范学院学报》2015年第6期59-62,共4页Journal of Qujing Normal University

摘　　要：高校是以人力资源管理为主的事业单位,在实施养老保险制度改革的过程中面临着单位负担加重、资金从何而来、财务怎么管理、会计如何核算等一系列问题.加强对相关文件政策的学习和研究,结合高校实际,比照企业经验,有针对性地提出解决问题的措施,逐步明确高校在实施养老保险制度改革过程中的财务管理和会计核算应对办法.The institutions of higher learning,the institution of human resource management,are to face the problems such as more burden on the institution,the source for the fund,finance management and business accounting during the reforming of endowment system. The solutions to the problems are to learn the policies concerned,learn from the enterprises by taking the practical elements in to account and put forward corresponding measures so that the methods of finance management and business accounting can be found.

关 键 词：高等学校 养老保险 养老金 制度改革 财务管理 

分 类 号：G647.5[文化科学—高等教育学] F842.6[文化科学—教育学]