Financial system of social security fund

Legal analysis: 1. Financial management of funds includes the following tasks:

(a) the implementation of national laws, regulations and policies, to raise and use funds according to law, to ensure that the funds are raised in full and on time and social insurance benefits are paid;

(two) the reasonable preparation of the fund budget, strengthen the implementation of revenue and expenditure budget, and strictly prepare the final accounts of the fund to truly and accurately reflect the implementation of the fund budget;

(three) improve the financial management system, strengthen the fund accounting analysis, actively and steadily carry out the investment operation of the basic old-age insurance fund, and realize the preservation and appreciation of the fund;

(4) Strengthen the financial supervision and internal control of the fund to ensure the safe, complete and sustainable operation of the fund.

2. The financial management and accounting of social insurance funds generally adopt cash basis, and some economic businesses or events such as entrusted investment of basic old-age insurance funds adopt accrual basis.

3, the fund into the social security fund financial accounts (hereinafter referred to as the financial accounts), the implementation of "two lines of revenue and expenditure" management. The fund shall set up accounts according to the types of insurance and different systems, with separate accounting, separate interest calculation and special fund. It is not allowed to crowd out and adjust funds, invest and operate illegally, and balance the general public budget.

4. The financial department, the administrative department of social insurance (the health and family planning department is responsible for managing the new rural cooperative medical system and the basic medical insurance for urban and rural residents, the same below) and the social insurance agency (hereinafter referred to as the "agency") shall, according to their respective functions and duties, strengthen the management and supervision of social insurance funds, gradually realize the sharing of financial information among departments, and promote the scientific and standardized fund management.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Fifth people's governments at or above the county level shall incorporate social insurance into the national economic and social development plan. The state raises social insurance funds through multiple channels. People's governments at or above the county level shall give necessary financial support to social insurance. The state supports social insurance through preferential tax policies.