社會(huì)保障基金財(cái)務(wù)管理學(xué)習(xí)教程

第八章社會(huì)保障基金財(cái)務(wù)管理學(xué)習(xí)目的與要求理解基金財(cái)務(wù)制度掌握基金財(cái)務(wù)管理的內(nèi)容組成、會(huì)計(jì)核算制度、基金預(yù)算決算制度、財(cái)務(wù)報(bào)告披露和稽核制度、基金統(tǒng)計(jì)制度了解我國(guó)社會(huì)保障基金財(cái)務(wù)制度的建設(shè)與發(fā)展上海應(yīng)用技術(shù)學(xué)院人文學(xué)院第一節(jié)社會(huì)保障基金財(cái)務(wù)制度社會(huì)保障基金財(cái)務(wù)管理社會(huì)保障經(jīng)辦機(jī)構(gòu)對(duì)社會(huì)保險(xiǎn)基金的籌集、運(yùn)營(yíng)、分配、支付及其財(cái)務(wù)管理的總稱?；鹭?cái)務(wù)管理的任務(wù)認(rèn)真貫徹執(zhí)行國(guó)家有關(guān)法律、法規(guī)和方針、政策，依法籌集和使用基金；建立健全財(cái)務(wù)管理制度，努力做好基金的計(jì)劃、控制、核算、分析和考核工作，并如實(shí)反映基金收支狀況；嚴(yán)格遵守財(cái)經(jīng)紀(jì)律，加強(qiáng)監(jiān)督和檢查，確?；鸬陌踩??！敦?cái)務(wù)制度》第四條上海應(yīng)用技術(shù)學(xué)院人文學(xué)院一、社會(huì)保障基金財(cái)務(wù)管理的內(nèi)容社會(huì)保障基金的預(yù)算籌集與支付的會(huì)計(jì)記錄財(cái)務(wù)數(shù)據(jù)統(tǒng)計(jì)編制財(cái)務(wù)報(bào)告進(jìn)行決算上海應(yīng)用技術(shù)學(xué)院人文學(xué)院二稻、民社租會(huì)往保捷障晉基灶金稿財(cái)治務(wù)忙管傘理防的原原沸則基宗本塵納支入秋單具獨(dú)否的量社巨會(huì)摸保龍障特基攪金傍財(cái)福政框?qū)０鎽羰?，工?shí)棟行撐“撕收陣支漸兩送條藍(lán)線遼”降管密理臂，博專封款攔專斜用限，亦任腸何濟(jì)地奏區(qū)繁、垮部鋤門維、瓜單吐位蹄和膨個(gè)甚人腎均呀不磁的懲擠融占油、保挪猾用抗，底也不危得刮用釋于賞平揪衡挎財(cái)蜓政死預(yù)含算?！稹邸渡地?cái)豆務(wù)謎制暖度述》擁第它六低條上燃?？蓱?yīng)被用慨技震術(shù)游學(xué)魄院鳴人梨文付學(xué)匯院三舒、舍社露會(huì)吩保那障蚊基棄金攪預(yù)賠算（誘一橫）艦預(yù)接算碌編況制密的攜原紐奉則1蠅、球政槽策軌性浮原抖則2烏、篩合創(chuàng)理叼性呢原筒則3襲、川完榴整貞性市原高則上牧海刪應(yīng)微用秘技艷術(shù)槐學(xué)喇院燦人焰文恨學(xué)終院（敵二原）序預(yù)賣算稱編染制考的已要校求1侮、眨社帥會(huì)震保軋障襯基叢金下預(yù)娃算嘴編有制池的萄內(nèi)姥容奸：（零1津）晉收乏入黨預(yù)種算（程2潛）籮支甩出望預(yù)玩算（取3棄）趣預(yù)挽算牙編追制裁說(shuō)押明上厭海芽應(yīng)工用映技賴術(shù)咳學(xué)胳院戀人慚文爭(zhēng)學(xué)廢院2稻、棕社何會(huì)典保鵲障友基另金奸預(yù)心算撕的汁編似制王程嚇序編燙制諒預(yù)隔算香的傲社恰會(huì)率保搞障偵經(jīng)檢辦宮機(jī)猜構(gòu)倒要某對(duì)丸本斥年斬度懶預(yù)外算朗執(zhí)廊行扯情啄況賄進(jìn)遮行悔分料析筑，各本麗年飾度叨預(yù)楚算幻玉執(zhí)幟行星情渡況若是緒下劍期糞預(yù)旬算時(shí)編怠制疲的轎基號(hào)礎(chǔ)琴和級(jí)依街據(jù)筍。在多分剪析黑本冒年稍度系預(yù)墳算獲執(zhí)久行現(xiàn)情莖況瘡后轎，成要恭對(duì)楚社眾會(huì)五保寬險(xiǎn)吵的倒各衡項(xiàng)算數(shù)舊據(jù)碗進(jìn)塑行椒核秤實(shí)訂和級(jí)預(yù)熊測(cè)棕，無(wú)在吧比因較祝預(yù)傻算指期輔和頂本險(xiǎn)年云度罷實(shí)原際偉執(zhí)校行悔的倉(cāng)基豈礎(chǔ)宵上狠，競(jìng)編福制虜真窩實(shí)陽(yáng)、篩可象靠圓的境社牲會(huì)鉗保迷險(xiǎn)鏈基佳金祝預(yù)順?biāo)銘B(tài)。上現(xiàn)海弓應(yīng)仿用過(guò)技針術(shù)果學(xué)亭院皮人歸文蜓學(xué)購(gòu)院3再、懼社龍會(huì)喊保妹障技基生金腎預(yù)稍算握的璃編丹制歪要委求社幕會(huì)服保羅障上經(jīng)大辦熔機(jī)星構(gòu)世應(yīng)破按荒財(cái)唉政訊部款門性制測(cè)定呢的徐表囑格憐要易求淺和掃規(guī)奸定巡壽時(shí)波間妥，原根戒據(jù)毀社甩會(huì)睜?？?jī)險(xiǎn)比基偽金晃預(yù)澡算幻玉編駕制騾原晶則視和觸內(nèi)敬容品，賽依嬌據(jù)替本屆年嘗度惰預(yù)戀算帆執(zhí)晌行美情咳況商和講下伏年轎度鹿收頃支含預(yù)閉測(cè)保，淡實(shí)裕事歸求啊是程編陡制尿社收會(huì)弓保借障漂基狠金奇預(yù)袋算皂草攜案追。上豬海岸應(yīng)痰用借技甜術(shù)艦學(xué)弓院趁人胞文燭學(xué)赤院（撞三甩）固預(yù)芒算洋的列審滑批棄（痕四電）涌預(yù)福算瞎的杏執(zhí)攪行上陪海剛應(yīng)美用理技?xì)W術(shù)蚊學(xué)穴院派人悼文兩學(xué)近院四尾、謝社沈會(huì)漫保疏障夢(mèng)基全金立財(cái)?shù)罢W專奮戶1蠟、目定袋義社襯會(huì)匪保該障捕基只金品財(cái)廊政罩專鍋戶凳是碌指隔為蓋了死加毀強(qiáng)掀對(duì)詳社任會(huì)爺保捐險(xiǎn)漂基偷金見(jiàn)的助收元支仆管略理圍，尼保表證攝資橋金沙專郊款撒專芝用彎，黑財(cái)隊(duì)政階部辯門扣在拍銀犁行認(rèn)設(shè)杜立雕的躲專扯門爪存昏儲(chǔ)拳社音會(huì)微保明險(xiǎn)梳基洞金劉的誘計(jì)斤息插專牲戶揪，秋是乎實(shí)汪施耕社奮會(huì)講保緒險(xiǎn)創(chuàng)基透金蘭收薪支烈兩儲(chǔ)條鄭線頂?shù)拿Ｑ庞没糜褓~焦戶止。上路海怨應(yīng)宗用聲技啦術(shù)厲學(xué)跑院鞠人棍文貼學(xué)摸院2挎、村設(shè)碌立搜財(cái)睛政嘩專效戶竹應(yīng)在遵屬循彎的窗原駕則財(cái)王政孫專合戶巖是密計(jì)暮息鏟專糕戶趕，紹按歌照救國(guó)皆家按規(guī)木定防的耗存真款景利斃率傘計(jì)晴息晉。財(cái)新政棋專斑戶急應(yīng)劫在透同腫級(jí)延財(cái)膏政鴨部燭門圣與誦勞龜動(dòng)轟和穩(wěn)社陸會(huì)橫保質(zhì)障旗部飼門繞協(xié)抓商慣確格定瞎的央國(guó)恭有請(qǐng)商跳業(yè)壞銀所行辦設(shè)樸立鄰。財(cái)舍政眨專更戶絨、臺(tái)收扇入塌戶停和方支醫(yī)出認(rèn)戶石應(yīng)宇在艦統(tǒng)裹一卻銀翻行鴿系寸統(tǒng)鬼開(kāi)本設(shè)瘡，切有烈利蜻于寶提雹高蒼繳際撥蘿效鞭率星。財(cái)節(jié)政遙專恨戶摧、育收番入避戶占和壞支作出悉戶誤在軋統(tǒng)優(yōu)一慰國(guó)維有去商最業(yè)鞏銀焦行住只孤能菊各傍有召一銹個(gè)鳳銀袖行史賬挨戶寇，他加適強(qiáng)識(shí)基工金赴的昏監(jiān)門督序和井管個(gè)理惠。上昂海里應(yīng)冤用扯技基術(shù)吵學(xué)蘿院紫人慮文暗學(xué)言院3閃、獨(dú)社李會(huì)惱保剃險(xiǎn)鞏基盤(pán)金跌財(cái)沈政眼專窩戶裝的鼓用扣途上訂海夏應(yīng)判用圖技杰術(shù)混學(xué)衡院抗人將文留學(xué)瘋院五辣、經(jīng)社騰會(huì)裹保粥險(xiǎn)顯基剖金蛙的爛決閘算（掩一朋）然財(cái)權(quán)務(wù)惑情日況波說(shuō)貸明毒書(shū)（經(jīng)二冰）畢財(cái)脈務(wù)踢報(bào)校表（舒三哨）榮財(cái)惰務(wù)至報(bào)再告德審丙批講程棟序上給海椒應(yīng)誼用逃技假術(shù)鞠學(xué)賀院易人擔(dān)文遇學(xué)慣院六停、用社竄會(huì)委保菌險(xiǎn)達(dá)基各金恭稽歐核初監(jiān)珠督戰(zhàn)和嘗內(nèi)淚部寧控戒制七參、雙社雪會(huì)他保笨險(xiǎn)虛財(cái)嗓務(wù)鄙信改息悅披悼露稀制竿度社康會(huì)搞保魄險(xiǎn)膚基級(jí)金較財(cái)址務(wù)肢信鞏息潑披熄露釣原秧則盾：公結(jié)開(kāi)蔬性咐、攝公熄正積性五、客充尿分確性耕、賤相味關(guān)賢性喚、可險(xiǎn)比傷性汽、妙重淚要倡性慶、挖適帖用向性州、競(jìng)成脹本雜效脫益上喬海耳應(yīng)帖用吃技恐術(shù)滑學(xué)叉院把人膛文帥學(xué)漁院第葡二賽節(jié)曾社讀會(huì)愈保付障吉基都金墳會(huì)欲計(jì)嘩制婦度一織、鉆社毀會(huì)華保瓦障步基閑金夸會(huì)怖計(jì)擺前覆提（黑一讓）松會(huì)糠計(jì)梁主亂體虎，廚會(huì)寺計(jì)殊服長(zhǎng)務(wù)鍵的慌空蓄間再范寧圍增，占是云一書(shū)個(gè)雞與獲其哨他喪主僻體欄相御獨(dú)怒立告的燙會(huì)梅計(jì)層單伐位渡，界界友定舊了概會(huì)圍計(jì)床工瘡作悶的項(xiàng)范澆圍醋。（得二婆）贊持皺續(xù)壩經(jīng)其營(yíng)仍，踐會(huì)挎計(jì)月主榴體沙在甩可龜以右預(yù)只見(jiàn)紹的積未臺(tái)來(lái)暖不掌會(huì)落面明臨鏈清拖算棄、金破你產(chǎn)百，熱企撞業(yè)足的跪生濫產(chǎn)街經(jīng)畝營(yíng)全活持動(dòng)旬將株持僑續(xù)愉不熱斷有地旋經(jīng)初營(yíng)釣下業(yè)去談。上盟海亂應(yīng)處用支技訪術(shù)莫學(xué)冊(cè)院商人殺文頭學(xué)快院（棒三選）那會(huì)工計(jì)邁分清期絹對(duì)笛會(huì)距計(jì)服活柳動(dòng)茂地拋時(shí)謊間劣范做圍騰界溫定坊，覆根爐據(jù)背一析定定的暮財(cái)況務(wù)羨規(guī)引定僻，林將芬會(huì)御計(jì)詞主弱體責(zé)持困續(xù)餐經(jīng)汁營(yíng)網(wǎng)的言活膛動(dòng)映過(guò)嚼程翼，傷人御為飽地哥劃艱分訪為匹一午個(gè)避個(gè)灘首律尾表相乓接惹，叨時(shí)蒙間截距倦離慘相貨同仿的準(zhǔn)期日間神，趙分廉期渠確雄認(rèn)掀和騾報(bào)犬告膜會(huì)削計(jì)奮主每體句的辭財(cái)呆務(wù)頌狀煮況妖和許經(jīng)溉營(yíng)變業(yè)傘績(jī)蠢，他以收滿飛足完會(huì)幟計(jì)壟信假息躬使闊用差者廈及強(qiáng)時(shí)吃了洽解甚會(huì)來(lái)計(jì)賢主仁體路的都財(cái)謠務(wù)程狀聞況糟，贊對(duì)談會(huì)警計(jì)凝主丙體薯不景同唐時(shí)質(zhì)期括的賭財(cái)墾務(wù)擱狀夜況檔進(jìn)域行運(yùn)比粥較餅的減需驅(qū)要長(zhǎng)。處（用四拌）去貨憤幣跌計(jì)獎(jiǎng)量斃我喬國(guó)冷社娛會(huì)歷保環(huán)險(xiǎn)菊基腎金獸財(cái)院務(wù)蒜以鴿人帆民削幣晨為獵唯漠一耍的踏貨相幣收計(jì)制量嚷單即位確。上愈海怕應(yīng)燈用恥技冷術(shù)豈學(xué)講院用人姓文順學(xué)艘院二替、芬社燙會(huì)院保掀障筋基牢金薄的律會(huì)刷計(jì)跳核暗算（唉一風(fēng)）紅社墨會(huì)江保孟障碎基揭金翠的忘會(huì)襯計(jì)毫核四算勢(shì)體諸系1側(cè)、陪按蔑照鄭社肆?xí)媳Ｑb障繞基對(duì)金唉構(gòu)爛成招項(xiàng)晃目嬸劃調(diào)分2秋、憐按疏照呆社邁會(huì)弓保漁障艦基懼金煉運(yùn)蘆行里劃僅分（頸二齊）覽社冰會(huì)美保王障盛基恩金斃的姥會(huì)掠計(jì)冬要佩素1扭、棚資招產(chǎn)戰(zhàn)2正、損負(fù)邀債腔3排、匠基擊金攏余氏額4炎、威收累入面5驢、丹支精出上笛?；瘧?yīng)沙用方技帳術(shù)羨學(xué)途院森人巖文累學(xué)莖院三卸、騾社提會(huì)晉保忽障捉基販金把的掘會(huì)動(dòng)計(jì)泡核柱算餓實(shí)掠務(wù)（堪一劃）憤基原本再養(yǎng)察老意保述險(xiǎn)疤基第金竊收甚入罪項(xiàng)冶目館核攔算1擦、毒基慶本藥養(yǎng)挖老功保晝險(xiǎn)店費(fèi)貝收賀入2蟲(chóng)、樣利怖息男收裝入3展、秘財(cái)告政配補(bǔ)跌貼希收斬入4陸、咽轉(zhuǎn)劃移帆收戒入5足、折上文級(jí)底補(bǔ)基助挨收晶入6恥、豪下派級(jí)鴉上公解曬收壘入7露、岡其劍他脅收粒入上詠海慢應(yīng)嶄用情技小術(shù)晶學(xué)有院摔人鄭文旨學(xué)己院（剛二秧）渠基洞本震養(yǎng)培老裁保媽險(xiǎn)替基陪金槳支徐出伶項(xiàng)碌目吉核寫(xiě)算基離本勸養(yǎng)芬老薯保納險(xiǎn)羅待秋遇冶支裹出基刺本歷養(yǎng)截老佳支謊出醫(yī)讓療遭補(bǔ)兔助相金滿支狐出喪滴葬肢撫簽恤熊補(bǔ)底助覆支族出轉(zhuǎn)雨移眉支蛛出補(bǔ)悶助攪下男級(jí)蛛支座出上爺解蜓上青級(jí)棟支悠出其掘他游支乎出由悟于某保云險(xiǎn)基關(guān)淘系詞的拳轉(zhuǎn)慮移智、輩上糠下拼級(jí)割之泰間桐調(diào)秤劑衛(wèi)資常金侮等羊原襯因侵而嫌發(fā)步生筒的圈支包出上貝海防應(yīng)冒用惱技言術(shù)距學(xué)紫院必人欺文景學(xué)范院（莫三沫）饞基氧本圈養(yǎng)明老祥保擔(dān)險(xiǎn)羞基糕金團(tuán)結(jié)罩余陳核謹(jǐn)算設(shè)疾置抄“堂基聰本安養(yǎng)倘老矛保鎖險(xiǎn)內(nèi)基么金淘”逗科耍目轎，高并此細(xì)藏分壩為廊“緣瑞統(tǒng)搜籌泊養(yǎng)倚老收基勢(shì)金喊結(jié)可余邊”均和淹“晨個(gè)量人招賬聞戶讀養(yǎng)萄老真基迷金塌結(jié)腐余慣”上典海瘦應(yīng)經(jīng)用犯技北術(shù)煌學(xué)面院肢人惜文婆學(xué)喪院第演三煉節(jié)保社掉會(huì)夸保蘋(píng)障峰基謹(jǐn)金億統(tǒng)貸計(jì)疏制哪度一棒、糕社殺會(huì)阻保繡障差基塘金針統(tǒng)正計(jì)紀(jì)概責(zé)述社航會(huì)浪保煉障禮基偶金纏統(tǒng)衫計(jì)芹，獎(jiǎng)指域搜決集錘、憑整壘理鳥(niǎo)、射分否析略和押提與供燒關(guān)辛于支社稠會(huì)威保此險(xiǎn)威活潮動(dòng)擔(dān)統(tǒng)潮計(jì)伯資謎料壇的脆活極動(dòng)柴，濃是務(wù)關(guān)轎于耀認(rèn)直識(shí)旬社議會(huì)列保儀險(xiǎn)掠統(tǒng)處計(jì)絹活居動(dòng)遍中揉客如觀桿現(xiàn)殘象足總轟體貍數(shù)旁量拳特荷征帶和某數(shù)嫁量祝關(guān)屆系承的陵工漸作披。上笑海鏟應(yīng)把用乏技真術(shù)虹學(xué)置院繳人痛文技學(xué)具院相麗關(guān)刪概敏念社它會(huì)息保痰險(xiǎn)賠統(tǒng)脹計(jì)單工舒作社燙會(huì)擇保顯險(xiǎn)胳統(tǒng)瓶計(jì)崇資奶料社兆會(huì)華保淋險(xiǎn)詠統(tǒng)組計(jì)嶼學(xué)社逢會(huì)警保嗚險(xiǎn)叢統(tǒng)系計(jì)霜指摸標(biāo)社誓會(huì)毅保斤險(xiǎn)哈數(shù)膊量授指祖標(biāo)社腿會(huì)沖保愈險(xiǎn)種質(zhì)搞量菜指彼標(biāo)時(shí)拖點(diǎn)泡指豬標(biāo)時(shí)祝期返指伶標(biāo)社糞會(huì)嶄保蜓險(xiǎn)街統(tǒng)延計(jì)暫指提標(biāo)專體剝系上罩?？茟?yīng)灶用羞技硬術(shù)喜學(xué)您院欣人淺文偏學(xué)越院二油、回社饞會(huì)顫保濫障旋基夕金磁統(tǒng)擇計(jì)歇報(bào)因表糖及帳分鞋析（側(cè)一責(zé)）勞社壺會(huì)腳保礙險(xiǎn)慌基億金見(jiàn)統(tǒng)機(jī)計(jì)存報(bào)給表主稿要呆由闖標(biāo)