Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security

财政部、中国人民银行关于印发《财政社会保障补助资金专户管理暂行办法》的通知

Promulgating Institution:Ministry of Finance; The People's Bank of China

Document Number: Cai She [2001] No.38

Promulgating Date: 05/21/2001

Effective Date: 07/01/2001

颁布机关:财政部; 中国人民银行

文      号: 财社[2001]38号

颁布时间: 05/21/2001

实施时间: 07/01/2001

Notice of the Ministry of Finance and the People's Bank of China on Printing and Distributing Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security

The Financial Departments (Bureaus) of All Provinces, Autonomous Regions and Municipalities Directly under the Central People's Government, and Municipalities Separately Listed on the State Planning, the Financial Bureau of the Production and Construction Corps of Xinjiang, All Branches and Business Administration Offices, Central Branches of Provincial Capitals or Metropolises, Central Branches of Shenzhen, Dalian, Qingdao, Ningbo and Xiamen of the People's Bank of China:

In order to strengthen the management of financial subsidies for social security, and to ensure the special funds earmarked for special purposes, the Ministry of Finance and the People's Bank of China has formulated the Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security. We hereby print and issue them to you for your implementation accordingly. We hereby notify the related matters as follows:

I. The accountants for general fiscal budget in financial departments at different levels shall open a "special account of financial subsidies for social security" in the State treasury. It is a special account for independently accounting financial subsidies for social security, and is different from the "special financial account of social security funds" opened in the State-owned commercial banks by the financial departments at different levels. The subsidies of basic endowment insurance funds, unemployment insurance funds and the subsidies for basic living expenses for laid-off workers in State-owned enterprises arranged by the financial departments at different levels shall be transferred in time to the "special accounts of subsidies" for special management, which shall, in accordance with the relevant provisions of Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security appended herein and in the light of schedule of use of the subsidy, be transferred in the "special financial account of social security funds" at the same level or the "special accounts of subsidies" at a lower level. The funds included in "special accounts of subsidies" shall neither be mixed up with the other funds in the State treasury nor be misappropriated for other uses in any event.

II. While working out annual budgets, the local financial departments at all levels shall make workable efforts to restructure their fiscal expenditure, to increase the spending on social security, and to include the financial subsidies for social security into their budgets. Related budget arrangements that are approved by the local people's congress shall be collected and reported by the financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central People's Government, and municipalities separately listed on the State Planning to the Ministry of Finance for records by the end of March each year.

III. As of 2001, the financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central People's Government, and municipalities separately listed on the State Planning shall open a "special account of subsidies" in the treasury of the People's Bank. The state treasuries at all levels shall render positive cooperation and support, and establishment of such special accounts shall be completed by the end of June 2001. The Production and Construction Corps of Xinjiang shall also open a "special account of subsidies" in the account of the bank for its budget appropriation. The subsidy money for social security arranged by the Central finance and corps shall be operated in a closed manner under exclusive administration.

Appendix I: Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security

Appendix II: Quarterly Report Form on Income and Expenses of Special Accounts for Social Security Funds for X Quarter, XXXX (Year) (Omitted)

    各省、自治区、直辖市、计划单列市财政厅(局)，新疆生产建设兵团财务局，中国人民银行各分行、营业管理部、省会(首府)城市中心支行，深圳、大连、青岛、宁波、厦门市中心支行： 

    为加强财政社会保障补助资金管理，确保专款专用，财政部、中国人民银行制定了《财政社会保障补助资金专户管理暂行办法》，现印发给你们，请遵照执行。现将有关问题通知如下： 

    一、“财政社会保障补助资金专户”(以下简称“补助专户”)是各级财政总预算会计在国库开设的，用于单独核算财政社会保障补助资金的专用账户，不同于各级财政部门在国有商业银行开设的“社会保障基金财政专户”。各级财政预算安排的对基本养老保险基金、失业保险基金的补助支出和国有企业下岗职工基本生活保障补助等补助资金，必须及时转入该“补助专户”实行专项管理，并根据本通知所附的《财政社会保障补助资金专户管理暂行办法》等有关规定，按照补助资金使用的进度，拨入同级“社会保障基金财政专户”或下级“补助专户”。“补助专户”内资金一律不得与国库内其他资金混用或挪作他用。 

    二、地方各级财政部门在编制年度预算时，要切实调整财政支出结构，增加社会保障支出，并将财政社会保障补助资金列入预算。经地方人大批准后的有关预算安排情况要在每年3月底前由省、自治区、直辖市、计划单列市财政厅(局)汇总上报财政部备案。 

    三、从2001年起，各省、自治区、直辖市、计划单列市财政厅(局)都必须在人民银行国库设立“补助专户”。各级国库要给予积极配合和支持，并于2001年6月底以前完成专户开设工作。新疆生产建设兵团也应在其预算拨款银行账户内设立“补助专户”，对中央财政和兵团安排的社会保障补助资金实行封闭运行，专项管理。 

    附件：一、财政社会保障补助资金专户管理暂行办法 

    二、____年__季度财政社会保障补助资金专户收支季报表（略）

Appendix I:

Interim Measures on Management of Special Accounts of Financial Subsidies for Social Security

    附件一：

财政社会保障补助资金专户管理暂行办法

  Article 1    In order to standardize the management of the subsidies for social security arranged by the fiscal budgets of the financial departments at different levels, and to ensure the smooth operation of "special account of financial subsidies for social security" (hereinafter referred to as "special account of subsidies") and the special money earmarked for special use, these Measures are hereby formulated.

       第一条  为规范各级财政预算安排的社会保障补助资金的管理,确保“财政社会保障补助资金专户”(以下简称“补助专户”)正常运行和资金专款专用,制定本办法。

  Article 2    These Measures shall be applicable to the management of subsidy expenditure of basic endowment insurance funds, unemployment insurance funds and the subsidies for social security for basic living expenses of laid-off workers in State-owned enterprises appropriated by the budgets of the Central finance and the local financial departments at different levels.

       第二条  本办法适用于中央财政及地方各级财政预算安排用于企业职工基本养老保险基金、失业保险基金的补助支出和国有企业下岗职工基本生活保障补助等社会保障补助资金的管理。

  Article 3    The financial departments shall be in charge of the establishment of "special account of subsidies", and shall ensure the payment, appropriation, management and supervision on use of such subsidies, and handle the settlements of the subsidies for social security between the departments at lower levels and higher levels. The State treasury (hereinafter referred to as "treasury") shall be in charge of the setup of "special account of subsidies", and shall appropriate funds according to the appropriation order of the financial department, supervise counters and settle the funds between banks and make statistical summary of income and expenses in relation to the funds of "special account of subsidies".

       第三条  财政部门负责“补助专户”的开设,并按预算确保资金到位、拨付、使用管理和监督,办理社会保障补助资金在上下级财政之间的清算。国家金库(以下简称“国库”)负责“补助专户”的设置,并根据财政部门开具的拨付指令进行资金拨付、柜台监督、银行间资金清算及统计汇总“补助专户”资金的收支情况。

  Article 4    The accountants in charge of general fiscal budgets for all the local financial departments at and above county level, must, in accordance with the provisions of these Measures, open a "special account of subsidies" in the treasury at the same level and shall examine and calculate exclusively the income and expenses related to financial subsidies for social security under the item of "treasury deposit". The treasuries at different levels shall open a "special account of subsidies" under the item of "special deposit in fiscal budget" in a People's Bank to exclusively examine and calculate financial subsidies for social security, and shall set up itemized subject of "financial subsidies of higher authorities" and "financial subsidies of the same level" in the "special account of subsidies", which shall be used to register, respectively, the subsidies appropriated by the financial departments at higher levels and the funds appropriated by the department of finance at the same level in conformity to the provisions as set forth in Article 2 of these Measures.

       第四条  地方县级(含县)以上各级财政总预算会计须按照本办法的规定,在同级国库开设“补助专户”,并在财政“国库存款”科目下对财政社会保障补助资金收支实行专项核算。各级国库在人民银行“财政预算专项存款”科目下开设“补助专户”,专项核算财政社会保障补助资金,并在“补助专户”中设置“上级财政补助资金”和“本级财政补助资金”明细账,分别登记符合本办法第二条规定的上级财政拨付的补助资金和本级财政安排拨付的资金。

  Article 5    The local financial departments at all levels and the treasuries at the same level shall, in the light of the items of expenditure under the government budgets and the types of funds, set up respectively the itemized ledgers under the categories of "subsidies of basic living expenses for laid-off workers in State-owned enterprises", "subsidiary expenditure on basic endowment insurance funds financed by the financial departments" and "subsidiary expenditure on basic unemployment insurance funds financed by the financial departments", and separately examine and calculate the related subsidies for social security.

       第五条  地方各级财政部门和同级国库应根据政府预算支出科目和资金种类分别设立“国有企业下岗职工基本生活保障补助”、“财政对基本养老保险基金的补贴支出”、“财政对失业保险基金的补贴支出”分类明细账,分别核算相关社会保障补助资金。

  Article 6    Subsidies for social security arranged by the budgets of the Central finance and the local finances of all levels that are used for items specified in Article 2 herein shall be transferred into the corresponding "special account of subsidies" from the treasuries at different levels in time in full amount.

The subsidies financed by the Central finance and earmarked for raising the basic living standards of laid-off workers in state-owned enterprises and the standards of basic pensions for retirees from enterprises, and the subsidies for the decreased rate of basic endowment insurance payable by an enterprise originally under a unified plan for each industry after it is transferred under local administration shall be appropriated quarterly according to the targets issued at the beginning of each year.

The subsidies arranged by local finance to make up money deficiency of the basic living expenses for laid-off workers in state-owned enterprises and the deficiency of the basic endowment insurance for employees of enterprises etc. shall, upon the confirmation of budgets, be transferred, in time, to the "special account of subsidies", and the Central finance shall appropriate subsidies in the light of the appropriation of funds into the "special account of subsidies" arranged by local finance. Specific measures thereto shall be formulated separately.

       第六条  中央财政及地方各级财政预算安排用于第二条规定范围的社会保障补助资金须及时足额地从各级国库拨入相应“补助专户”。

    中央财政补助地方用于提高国有企业下岗职工基本生活保障水平和企业离退休人员基本养老金标准的补助资金,以及原行业统筹企业下放地方管理后降低企业缴纳基本养老保险费比例的补助资金,年初一次性下达指标,按季拨付。

    地方财政安排用于国有企业下岗职工基本生活保障资金缺口补助和企业职工基本养老保险基金缺口补助等的资金必须在预算确定后及时转入“补助专户”,中央财政根据地方财政安排资金拨入“补助专户”的情况拨付补助资金。具体办法另行制定。

  Article 7    The subsidies arranged by the Central finance to the local finance shall be transferred by the accountants for general fiscal budgets at the level of province or municipality separately listed on the State planning to the "special accounts of subsidies" at the same level via treasuries at the level of province or municipality separately listed on the State planning; and the subsidies arranged by the budgets of local finances, including the expenditure of the same level and the subsidies appropriated to a lower finance, shall be transferred by the accountants for general fiscal budgets at the same level to the "special accounts of subsidies" at the same level via the treasuries at the same level. The treasuries shall appropriate the subsidies to the lower finance in accordance with the instruction of the financial departments at the same level via "special account of subsidies" settled between higher and lower authorities.

       第七条  中央财政对地方的补助资金,由省级或计划单列市财政总预算会计通过省级或计划单列市国库转入同级“补助专户”;地方各级财政预算安排的资金(包括本级支出和对下级财政的补助)由同级财政总预算会计从同级国库转入同级“补助专户”,对下级财政补助资金的拨付由国库根据同级财政部门的指令通过上下级“补助专户”办理。

  Article 8    The funds in the "special account of subsidies" shall be spent according to the purpose, standards, objects and practical needs as prescribed, and shall, according to schedule of use of funds, be appropriated in time from "special account of subsidies" to "special financial accounts for social security funds" or "special account of subsidies" at lower levels insofar as the funds are earmarked for special purposes; such funds shall neither be withheld or usurped, nor be mixed up with other funds in the treasures or misappropriated for other uses.

       第八条  “补助专户”的资金,必须按照规定的用途、标准、对象和实际需要数额支用,并按照资金使用的进度,及时由“补助专户”拨入同级“社会保障基金财政专户”或下级“补助专户”,专款专用,不得截留、挤占,不得与国库内其他资金混用或挪作他用。

  Article 9    The local financial departments at all levels shall identify it as budgetary expenditure upon the receipt of the subsidies from the Central finance and the transfer of funds arranged by local financial budgets from "special account of subsidies" to "special financial accounts of social security funds", and shall list it under the items of "subsidiary expenditure on basic endowment insurance funds financed by the financial departments" and "subsidies of basic living expenses for laid-off workers in State-owned enterprises" under the category of "subsidiary expenditure for social security", and these two items shall not be adjusted for each other. The expenditure of the local financial departments at all levels on subsidies for lower authorities through "special account of subsidies" shall be regarded as "communications with lower authorities".

The accounting procedures for the treasures at different levels and the branch treasuries as agents shall comply with the Rules on Administration and Operation of Accounting for Treasury.

       第九条  地方各级财政部门将收到的中央财政补助资金和地方财政预算安排的资金从“补助专户”拨入“社会保障基金财政专户”时,作预算支出处理,并在“社会保障补助支出”类下“财政对社会保险基金的补贴支出”和“国有企业下岗职工基本生活保障补助”款级科目中列支,不得相互调剂。地方各级财政部门通过“补助专户”补助下级的支出作“与下级往来”处理。

    各级国库和代理支库的会计核算手续,遵照《国库会计核算管理与操作的规定》执行。

  Article 10    The local financial departments at different levels shall, according to the annual financial budgets, transfer the funds arranged by local authorities from the treasuries to the "special account of subsidies" each month. The subsidies from Central financial shall be transferred to the "special account of subsidies" at the level of province or municipality separately listed on the State planning on the very day when the said subsidies reach the treasuries of the said province or municipality separately listed on the State planning. The treasuries shall, in accordance with the appropriation notice formulated and filled in by the financial departments, transfer the funds from the such treasuries into "special account of subsidies" in time in full amount, and shall, on the current day when the said funds reach the "special account of subsidies", or on its next working day, notify the financial departments at the same level and the treasuries at a higher level of the placement of funds of the "special account of subsidies".

       第十条  地方各级财政部门必须根据年度财政预算,按月将地方安排的资金从国库拨入“补助专户”。中央财政补助资金必须在到达省级或计划单列市国库的当日拨入省级或计划单列市“补助专户”。国库要按财政部门填制的拨款通知书及时足额地将资金从国库转入“补助专户”,并在资金到达“补助专户”的当日或下一个工作日,将“补助专户”资金的到位情况通知同级财政部门及上级国库。

  Article 11    While handing down documents on subsidies for social security, the financial departments at different levels must make copies of them for the financial departments at higher levels and the treasuries at the same level.

Upon the receipt of appropriation notice issued by the financial department, the treasury shall verify the notice against the documents on subsidies for social security issued by the said financial department; it shall, on the same day, or the next working day at the latest, transfer the funds to the "special account of subsidies" at a lower level or to the "special financial account for social security funds" at the same level in full amount. In the event that the needed funds to be appropriated do not conform to the account and purpose as prescribed or are inconsistent with the provisions as set forth in the documents on appropriation, the treasury shall discontinue the appropriation temporarily, and shall, on the current day of receiving the appropriation notice , or on the next working day, notify the financial department at the same level of such matter. The financial department shall, within 2 days, find out the reasons and thereafter handle anew the procedures for appropriation.

       第十一条  各级财政部门下达社会保障补助资金的文件,必须同时抄送上级财政部门和同级国库。

    国库收到财政部门出具的拨款通知书后,必须与财政部门下达的社会保障补助资金文件核对,于当日,最迟不得超过下一个工作日将资金如数拨入下级“补助专户”或同级“社会保障基金财政专户”。如发现所需拨付资金不符合规定的账户和用途或与拨付文件的规定不一致时,国库应暂缓划拨资金,并自接到拨款通知书的当日或下一个工作日通知同级财政部门。财政部门必须在2日内查明原因,重新办理拨款手续。

  Article 12    The financial departments and treasuries at different levels shall ensure that the financial subsidies for social security are transferred to the "special account of subsidies" in time, and the funds therein shall neither be used in another accounts, nor be adjusted for other fiscal expenditures, nor be used to balance the fiscal budgets.

The various balances of "special account of subsidies" at the end of each year shall remain in the said account, and the exact amount left shall be carried forward to next year for continuous use, which shall not be otherwise used without authorization.

       第十二条  各级财政部门和国库均应确保财政社会保障补助资金及时转入“补助专户”,“补助专户”内的资金不得串户使用,不得调剂用于其他财政支出,不得用于平衡财政预算。

    “补助专户”年末各项结余资金仍留存“补助专户”,如数结转下年度继续使用,不得随意改变资金用途。

  Article 13    The financial departments at different levels shall, pursuant to the relevant provisions, appoint personnel with both desirable political attainment and professional knowledge to be accountants and cashiers therein and shall establish a mechanism characterized by internal restraint. The accountant and cashier shall not be the same person.

       第十三条  各级财政部门要按照有关规定,配备政治素质好、有一定专业知识的人员担任“补助专户”的会计、出纳,建立内部制约机制。会计和出纳不得由一人兼任。

  Article 14    The treasuries at different levels shall strengthen examination and supervision so as to ensure the timely appropriation of financial subsidies for social security. The financial departments and treasuries at different levels shall set up a system whereby flow of funds between the "special account of subsidies" and the special financial accounts for social security funds is checked every quarter, and regularly check the income and expenditure as well as the balance in relation to the funds in the "special account of subsidies" so as to ensure that special funds are used for special purposes.

       第十四条  各级国库要加强审核监督,保证财政社会保障补助资金的及时拨入、拨出。各级财政、国库要对“补助专户”、社会保障基金财政专户的资金往来活动情况建立季度对账制度,定期核对“补助专户”内资金的收支和结余情况,确保专款专用。

  Article 15    A system whereby a report is made on the "special account of subsidies" every quarter shall be established so as to report on time the placement and utilization of funds. The treasuries at different levels shall, according to the uniform provisions of the Ministry of Finance and the People's Bank of China, compile quarterly report on income and expenses of special accounts of subsidies to report the income, spending and balance at the end of each quarter of the funds in the "special account of subsidies" of each treasury. The said report form shall be in triplicate, on which official seals shall be affixed by the treasury and the financial department at the same level upon check of accounts, and the treasury shall thereafter submit one of them to the financial department at the same level and one to the treasury at a higher level and keep one on its own; all branch treasuries shall, within 5 working days after each quarter, in accordance with the quarterly reports collected level by level, work out the quarterly statistical reports for the treasuries at different levels and submit them to the general treasury. The general treasure shall stipulate the ways for submission of statistical statement separately. The financial departments and social security departments at the level of province or municipality separately listed on the State planning shall, within 5 days after each quarter, affix an official seal on the quarterly statistically collected statement of the "special accounts of subsidies" submitted within their sector and thereafter submit them to the higher authorities; and shall send them by E-mail to the Department of Social Security under the Ministry of Finance. Where any area fails to submit the quarterly reports in time, or the figures in the official reports does not conform to that in the E-mail, the Central finance shall postpone or suspend appropriation of subsidies to the said area. The Quarterly Statement on Income and Expenses of Special Accounts for Social Security Funds are enclosed herein.

       第十五条  建立“补助专户”季报制度,及时反馈补助资金的到位、使用情况。各级国库要按照财政部、中国人民银行的统一规定编制“补助专户”资金收支统计汇总季报,反映各级国库“补助专户”资金收入、支出、季末结余等情况,一式三份,由国库与同级财政部门对账后加盖公章,报送同级财政部门和上级国库各一份,留存一份;各分库在季后法定工作日的5日内,根据逐级汇总的季报汇总编制各级国库的统计季报上报总库,统计报表报送方式由总库另文下达。省级或计划单列市财政社保部门于季后5日内将本系统上报的“补助专户”资金收支统计汇总季报表加盖本单位公章后正式上报,并通过电子邮件将季报传送财政部社会保障司。对于不按时报送季报,或正式上报与电子邮件上报数字不一致的地区,中央财政将推迟或停止拨付补助资金。财政社会保障补助资金专户收支季报表附后。

  Article 16    Any unit and individual in violation of the provisions of Article 12 herein shall be subject to serious sanctions according to the provisions of relevant laws and regulations such as the Law of the People's Republic of China on Administrative Sanctions and the Interim Rules of the State Council on Punishing Acts in Violation of Financial Laws and Regulations, and the funds shall be recovered without delay. Anyone violating law shall be transferred to the organ of justice for prosecution for criminal liability.

       第十六条  对于违反第十二条规定的单位和个人,按照《中华人民共和国行政处罚法》、《国务院关于违反财政法规处罚的暂行规定》等国家有关法律、法规的规定,严肃处理,并即时追回资金。触犯法律的,移送司法机关追究刑事责任。

  Article 17    The Ministry of Finance and the Office of Financial Supervisory Attaches sent by the said Ministry to all provinces, autonomous regions, municipalities directly under the Central People's Government and municipalities separately listed on the State planning shall, in accordance with the relevant provisions, conduct supervision and inspection over the establishment, payment by remittance and appropriation in relation to the funds in "special accounts of subsidies".

       第十七条  财政部及财政部驻各省、自治区、直辖市和计划单列市财政监察专员办事处按有关规定对“补助专户”开设、资金汇付及划拨情况进行监督检查。

  Article 18    The financial departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central People's Government, and municipalities separately listed on the State Planning shall, in accordance with the provisions of these Measures, work out implementing measures and report the measures to the Ministry of Finance and the People's Bank of China for records.

       第十八条  各省、自治区、直辖市、计划单列市财政厅(局)根据本办法的规定,制定具体实施办法,并报财政部、中国人民银行备案。

  Article 19    The right of interpretation on these Measures shall be vested in the Ministry of Finance in consultation with the People's Bank of China.

       第十九条  本办法由财政部会同中国人民银行解释。

  Article 20    These Measures shall take effect as of 1st July 2001.

       第二十条  本办法自2001年7月1日起施行。