Методологични проблеми при счетоводното отчитане на публичната осигурителна система
Methodological problems related to the accounting of the social security system

Summary/Abstract: The paper presents a research on the major problems of the account-ting of the public social security. The content is organized into four chapters, an introduction, a conclusion and references. The focus is both on the accounting of revenues and expenditures and the accounting of extra-budge-tary funds. Particular attention is paid to the financial and organizational as-pects of pension insurance accounting. The proposed accounting methodlogy takes into account the current regulations, internal regulations, instructions and regulations for the organization of the documents in the system of the National Social Security Institute.

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