关键词: 社会保障, 宏观核算

Abstract: Abstract: At present, there exists huge gap between the development of social security and macro accounting of social security in China, and it’s time to develop social security accounting in China, which is of high feasibility. The paper elaborates the scope, principle and methods of social security accounting in China based on principles of SNA and experiences of international social security accounting. Besides, the paper investigate the treatment of two China-featured social security phenomena, i.e., social planning with personal accounts and employer responsibility system.

Key words: social security, macro accounting