United States Senate Committee on Appropriations The United States Senate Committee on Appropriations is a standing committee of the United States S It has jurisdiction over all discretionary spending legislation in the S The Senate Appropriations Committee is the largest committee in the US Senate， consisting of 30 Its role is defined by the US Constitution， which requires "appropriations made by law" prior to the expenditure of any money from the Treasury， and is therefore one of the most powerful committees in the S The committee was first organized on March 6， 1867， when power over appropriations was taken out of the hands of the Finance CThe appropriations processThe federal budget is divided into two main categories: discretionary spending and mandatory Each appropriations subcommittee develops a draft appropriations bill covering each agency under its jurisdiction based on the Congressional Budget Resolution， which is drafted by an analogous Senate Budget Each subcommittee must adhere to the spending limits set by the budget resolution and allocations set by the full Appropriations Committee， though the full Senate may vote to waive those limits if 60 senators vote to do The committee also reviews supplemental spending bills (covering unforeseen or emergency expenses not previously budgeted)Each appropriations bill must be passed by both houses of Congress and signed by the president prior to the start of the federal fiscal year， October If that target is not met， as has been common in recent years， the committee drafts a continuing resolution， which is then approved by Congress and signed by the President to keep the federal government operating until the individual bills are
China's social security system and pension accounting summary of the study : the history of the world on a long-term practice， The establishment of a sound social security system is all the government's social policy an important component of the it is directly related to the thousands of members of the community health， sickness， death， the disabled， community members basic rights umbrella， stable social "safety net" and economic operation of the high speed train "shock " Through the establishment of a sound social security system， will give the stability of society with the greatest support， which has in the international community reached a Through decades of continuous accumulation and reforms， China is gradually establish and perfect with Chinese characteristics， adapt to the socialist market economic development needs of the multi-level social security It includes six areas : social insurance， social assistance， social welfare， military security， health security， added security， as well as personal insurance business of the six interrelated and the entire social security system， social insurance has absolutely unshakable social insurance is the most important endowment insurance， which includes three levels， the first level of social pooling and individual accounts with the basic old-age The second level is the enterprise annuity (also known as enterprise annuity); The third level is the personal savings sexual endowment In March 2006， China promulgated the first standardized enterprise annuity fund accounting guidelines : "Enterprise Accounting Standards N 10 -- Enterprise Annuity F" Enact the "Corporate Accounting Standards N 9 -- pay workers" have the right accounting treatment of pensions with the new This paper tries to use foreign pension accounting of mature experience， My pension accounting for the number of issues discussed China in the hope of pension accounting for the smooth implementation and future development to provide some Keywords : social security system， pension funds， financial accounting， problem
