中文摘要：

目前中国社会保障的宏观核算不能适应社会保障发展的需要,本文认为在中国开展社会保障核算既有必要性,也有现实可行性。本文参照SNA的一般原理与国际社会保障核算的经验,基于中国实际,对社会保障核算的核算对象、基本原理以及核算方法进行了讨论,并就中国特有的社会保障制度（即统账结合制度以及单位负责制）下的核算方法进行了探讨。

英文摘要：

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 investigates the treatment of two China- featured social security phenomena, i. e. , social planning with personal accounts and employer responsibility system.