Pension insurance is a vital component of China's social security system ensuring the welfare of the general public.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund. It introduces and analyzes the fund's accounting status from four key perspectives fund raising expenditure financial statement system and accounting information disclosure. The research identifies existing problems in City S's accounting system and conducts in-depth research on these issues. Furthermore an empirical analysis is conducted on the management of the pension insurance fund. Through this empirical study the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S's urban employee basic pension insurance fund.
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