What does social security return mean?

Social security is returned, and the social security rate adjustment refund is received, that is, for policy reasons, accounting is the expense recorded before writing off. What is refunded is the social security fund paid by the enterprise, which was recorded in the "management expenses" and other subjects in the same year; Last year, it was credited with "profit and loss adjustment of previous years" and then carried forward to the "profit distribution" account. Individuals who pay social security funds shall be credited with "other payables-individuals pay social security funds". A social and economic system that provides income or compensation for people who are unable to work, temporarily unemployed or suffer losses due to health reasons. The main items of social insurance include endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance.

Social insurance refers to a non-profit social security system with the function of income redistribution. It is a system that forces most members of society to participate in order to prevent and share social risks such as old age, unemployment, illness and death and realize social security. Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons.

Social insurance is the most important part of the social security system. Therefore, when discussing the history of social insurance, social insurance cannot be separated from social security.

Social insurance refers to the system that the state establishes a social insurance fund through legislation to give necessary material help to workers who participate in labor relations when they lose their ability to work or are unemployed. Social insurance is not for profit.

Social insurance is mainly through raising social insurance funds, coordinating and adjusting social insurance funds within a certain range, and giving necessary help to workers when they encounter labor risks. Social insurance provides basic living security for workers. Workers can enjoy social insurance benefits as long as they meet the conditions for enjoying social insurance, that is, they have established labor relations with employers or paid various social insurance premiums according to regulations. Social insurance is the core content of social security system.

In the development of social security system, World War II was a watershed. Generally speaking, the social security system before World War II may vary from country to country in terms of security items, coverage and security level, but the same thing is that social security only ensures that residents have the necessary means of subsistence. After World War II, social security entered another stage, and welfare countries appeared one after another, with Britain as the pioneer.