Notice of the Ministry of Finance on Strengthening and Regulating the Management of the Special Financial Accounts for Social Security Funds

财政部关于加强和规范社会保障基金财政专户管理有关问题的通知

Promulgating Institution: Ministry of Finance

Document Number: Cai She [2012] No. 3

Promulgating Date: 02/15/2012

Effective Date: 02/15/2012

颁布机关: 财政部

文      号: 财社[2012]3号

颁布时间: 02/15/2012

实施时间: 02/15/2012

To the finance departments (bureaus) of all the provinces, autonomous regions and municipalities directly under the Central Government and the finance bureau of Xinjiang Production and Construction Corps,

According to the requirements of the Correction Opinions of the Ministry of Finance on the Clearing and Rectification of Local Special Financial Accounts (Cai Ku [2011] No.171), in order to further strengthen and regulate the management of the special financial accounts for social security funds (hereinafter referred to as the “special accounts for social security funds”) and earnestly effectively guarantee that all kinds of social security funds included in the special accounts for social security funds are safe, regulated and valid, the relevant issues are hereby notified as follows:

    各省、自治区、直辖市财政厅(局),新疆生产建设兵团财务局:

    根据《财政部关于清理整顿地方财政专户的整改意见》(财库[2011]171号)要求,为进一步加强和规范社会保障基金财政专户(以下简称社保专户)管理,切实保证纳入社保专户的各项社会保障资金的安全、规范、有效,现就有关问题通知如下:

1. Much emphasis shall be placed on the clearing and rectification of special accounts for social security funds. According to the requirements of the Notice of the Ministry of Finance on Further Strengthening and Regulating the Management of Financial Funds (Cai Ban [2011] No.1), all the special financial accounts that are managed by diverse departments with finance-related functions shall be put under the management of the departments of finance and treasury in a centralized manner before the end of 2011. Since 2011, the Ministry of Finance has organized and carried out the work concerning the clearing and rectification of local special financial accounts throughout the country. During the examination, some problems concerning the management of special accounts for social security funds have been exposed and require further regulation and resolution. Regulating the management of special accounts for social security funds is a measure of making use of systems and mechanisms to safeguard the security of financial funds and prevent and combat corruption from the source. Local finance departments at all levels shall have a clear understanding of the situation, take the overall situation into account and seriously and properly handle the work concerning the transfer, clearing and merging of special accounts for social security funds in strict accordance with the requirements of the documents Cai Ban [2011] No.1 and Cai Ku [2011] No.171.

       一、高度重视社保专户清理整顿工作。根据《财政部关于进一步加强和规范财政资金管理的通知》(财办[2011]1号)要求,分散在财政相关职能部门管理的财政专户必须在2011年年底前全部转归到财政国库部门统一管理。2011年以来,财政部在全国范围内组织开展了地方财政专户清理整顿工作。在核查工作中,社保专户管理也暴露出一些问题,亟待进一步规范和解决。规范社保专户管理,是维护财政资金安全,从源头上预防和治理腐败的一项制度性、机制性措施。地方各级财政部门要认清形势,顾全大局,严格按照财办[2011]1号和财库[2011]171号文件要求,认真做好社保专户移交、清理、归并工作。

2. The division of duties after the special accounts for social security funds are put under centralized management shall be clearly specified. In recent years, with the efforts of the local finance departments at all levels, the management of special accounts for social security funds has continued to improve and be got increasingly regulated. A whole set of rules and systems such as accounting, financial management and working rules has been established to ensure the safe operation of all types of social security funds and the implementation of all types of social security policies of the State. After the special accounts for social security funds are put under centralized management, local departments of finance and social security and departments of finance and treasury at all levels shall strengthen communication and coordination and properly handle the link-up work after the transfer with a conscientious and responsible attitude. According to the principle of separating the “management of funds” and the “management of affairs”, the departments of finance and treasury are mainly responsible for the proper management of accounts (including the opening, change and cancellation, etc. of accounts), fund management and accounting management, and shall provide the departments of finance and social security with the monthly data and cumulative data concerning the handing hand-over of social insurance funds at their own levels to the treasury and the data relating to the revenue and expenditure of the special accounts for social security funds. Such data shall be provided according to the lines of insurance on a monthly basis. The departments of finance and social security are mainly responsible for the work such as passing down the budget indicators, examining the spending plans, preparing the records in the business ledgers and financial management. Local departments of finance and social security and local departments of finance and treasury at all levels shall strictly implement the financial and accounting systems with respect to social insurance funds, further subdivide their duties, formulate working rules for regulation and ensure the stable transfer and safe and efficient operation of the special accounts for social security funds.

       二、明确社保专户归口管理后的职责划分。近年来,在地方各级财政部门的努力下,社保专户管理不断完善和规范,制定了会计核算、财务管理、工作规程等一整套规章制度,保证了各项社会保障资金安全运行和国家各项社会保障政策的落实。社保专户实行归口管理后,地方各级财政社会保障部门、财政国库部门要本着认真负责的态度,加强沟通协调,做好移交后的衔接工作。按照“管钱”、“管事”分开的原则,财政国库部门主要负责做好账户管理(包括账户开立、变更、撤销等)、资金管理和会计核算管理工作,并按月按险种向财政社会保障部门提供本级社会保险基金国库征缴入库当月数和累计数以及社保专户收支相关数据;财政社会保障部门主要负责做好预算指标下达、用款计划审核、业务台账记录、财务管理等工作。地方各级财政社会保障部门、财政国库部门要严格执行社会保险基金财务会计制度,并进一步细化职责分工,建立规范的工作规程,确保社保专户平稳移交、安全高效运行。

3. The provisions for the calculation of interest and preservation and increase of the value of social insurance funds shall be strictly implemented. Social insurance funds are special interest-bearing funds collected in a mandatory manner by the State through legislation. The preservation and increase of the value of social insurance funds is related to the normal operation of the social insurance system. Finance departments shall require banks with which the accounts are opened to calculate interest according to the lines of insurance and the policy. The banks with which the special accounts for social security funds are opened shall provide interest notices in multiple copies to the departments of finance and treasury, the departments of finance and social security and the social insurance agencies simultaneously for the keeping of separate accounts. The departments of finance and treasury, the departments of finance and social security and the social insurance agencies shall perform regular reconciliation with the banks with which the accounts are opened. The finance departments shall not distribute interest on their own.

Local departments of finance and social security at all levels shall, based on the balance of the social insurance funds and the negotiation with the relevant departments, put forward recommendations on the balance of the funds that may be switched to fixed deposits or used to purchase government bonds and the periods thereof such investments. The departments of finance and treasury shall prepare specific operation plans for the switch to fixed deposits and the purchase of government bonds in accordance with the provisions of the State and implement such plans according to the prescribed procedures. Local finance departments shall not use the fund balance to make direct or indirect investment in any other forms. Local finance departments shall establish and improve the systems and operation mechanisms for the preservation and increase of the value of the funds and realize the preservation and increase of the value of the funds on the premise that the safe payment by the fund is guaranteed.

       三、严格执行社会保险基金计息和保值增值规定。社会保险基金是国家通过立法强制征收的专项计息基金,其保值增值关系到社会保险制度的正常运行。财政部门要对开户银行提出分险种、按政策计息的要求,由社保专户开户银行提供一式多联的利息通知单,同时送财政国库部门、财政社会保障部门和社会保险经办机构分别记账,财政国库部门、财政社会保障部门、社会保险经办机构和开户银行要定期对账,财政部门不得自行分配利息。

    地方各级财政社会保障部门要根据社会保险基金结余情况,在与有关部门协商的基础上,提出可转存定期存款或购买国家债券的基金结余数量和期限的建议;财政国库部门要按照国家规定制定具体转存定期存款、购买国家债券的操作方案,并按规定的程序实施。地方财政部门不得动用基金结余进行任何其他形式的直接或间接投资。地方财政部门要建立健全基金保值增值制度及运作机制,在确保基金支付安全的前提下实现保值增值。

4. Special accounts for social security funds shall be merged in a reasonable manner. It is discovered during the clearing, rectification and examination of local special financial accounts that the problems of opening multiple accounts in different names and opening overlapped accounts exist in some places. Local departments of finance and social security at all levels shall actively cooperate with the departments of finance and treasury in properly handling the account management work such as the clearing, merging and opening of special accounts for social security funds under the principles of safety first, providing convenience to the public and contributing to the strengthening of management. If more than five special accounts for social security funds at the provincial and municipal levels are established, they shall be merged into five accounts in principle before the end of 2012. If more than three special accounts for social security funds at the county level are established, they shall be merged into three accounts in principle before the end of 2012. Accounting shall be performed for separate accounts for all types of social insurance funds and interest of such funds shall be calculated in accordance with the provisions of the policy. Only one special account for a social security fund is permitted to be opened with the same commercial bank. As the provincial coordination work with respect to social insurance is carried forward in the future, the number of special accounts for social security funds shall be further reduced. If the number of special accounts for social security funds that are currently opened is less than the number specified above, the number of special accounts for social security funds shall not be increased anymore.

In order to improve the operation efficiency of the funds, the special accounts for financial and social security subsidies opened by local finance departments at all levels with the treasuries of the people’s banks at the same levels may be cancelled based on the actual situations of their own regions. Such accounts shall no longer be opened if they have not been opened. After the cancellation of such special accounts, the subsidies that are in accordance with the financial budget arrangement specified in this Notice shall be directly transferred to the special accounts for social security funds by the departments of finance and treasury at the same levels and accounting shall be performed for separate accounts.

       四、合理归并社保专户。在地方财政专户清理整顿核查工作中发现,一些地方存在着社会保障基金多头开户和重复开户问题。地方各级财政社会保障部门要本着安全第一、方便群众、有利于加强管理的原则,积极配合财政国库部门做好社保专户的清理、归并、开设等账户管理工作。省、市级社保专户设置在5个以上的,2012年底前原则上要精简归并到5个;县级社保专户设置在3个以上的,2012年年底前原则上要精简归并到3个,并对各项社会保险基金实行分账核算、按政策规定计息。同一家商业银行只允许开设一个社保专户。今后随着社会保险省级统筹工作的推进,还要进一步精简社保专户数量。目前开设社保专户在上述规定个数以下的,不再增加社保专户数量。

    为提高资金运行效率,地方各级财政部门在同级人民银行国库内已开设财政社会保障补助资金专户的,可根据本地区实际情况将该专户撤销;未开设该专户的,不再开设。该专户撤销后,符合本通知规定的财政预算安排的补助资金由同级财政国库部门直接拨入社保专户,分账核算。

5. Financial subsidies to be putincorporated under the management of the special accounts for social security funds shall be cleared. In order to ensure that all types of social security funds are earmarked for specific purposes, some subsidies arranged by the financial budget are also put under the management of the special accounts for social security funds in addition to all types of social insurance funds since the establishment of the special accounts for social security funds in 1999. For the purposes of increasing the operation efficiency and benefit of the financial funds and further regulating the management of the special accounts for social security funds, except for the subsidies granted by the finance authority to the social insurance funds (including urban and rural medical subsidies) and the funds that shall be put under the management of the special accounts for social security funds as otherwise specified by the State, other financial subsidies shall be paid by the treasury in a unified manner and shall no longer be transferred through the special accounts for social security funds according to the requirement of the reform of the financial and treasury management system. Local departments of finance and social security at all levels shall, under the principles of activeness, reliability and stability, clear the special accounts for social security funds that are managed at their own levels and shall digest as soon as possible the balance of financial subsidies in the special accounts that is no longer put under the management of the special accounts based on the actual situations of their own regions.

       五、清理纳入社保专户管理的财政补助资金。为确保各项社会保障资金专款专用,自1999年设立社保专户以来,除各项社会保险基金外,一些财政预算安排的补助资金也纳入社保专户管理。为提高财政资金运行效率和效益,进一步规范社保专户管理,根据财政国库管理制度改革要求,今后除财政对社会保险基金(含城乡医疗救助)的补助资金,以及国家另有规定纳入社保专户管理的资金外,其他财政补助资金应当实行国库集中支付,不得再通过社保专户转拨。地方各级财政社会保障部门要按照积极稳妥的原则,对本级管理的社保专户进行清理,并根据本地区实际情况,尽快消化专户内结存的不再纳入专户管理的财政补助资金。

6. A long-standing mechanism that regulates the management of the special accounts for social security funds shall be established. Local finance departments at all levels shall establish and im-prove the management system of the special accounts for social security funds, strengthen the management of the revenue and expenditure of the social security funds, establish regular ex-amination mechanisms, strengthen the examination and appraisal of finance departments at a lower level by finance departments at a higher level, handle problems in a timely manner upon discovery, guarantee that all types of social security funds are complete and safe, speed up the establishment of the accounting information systems with respect to the special accounts for social security funds and realize information sharing between the departments of finance and social security and the departments of finance and treasury as soon as possible.

Local finance departments at all levels shall formulate measures for the management of special ac-counts for social security funds that suit the actual conditions of their own regions in accordance with the provisions of this Notice, based on the actual situations of their own regions and in consultation with the relevant departments. Any problem encountered in the implementation shall be reflected to the Department of Social Security and the Department of Exchequer of the Ministry of Finance in a timely manner.

Ministry of Finance

February 15, 2012

       六、建立社保专户规范管理的长效机制。地方各级财政部门要建立健全社保专户管理制度，加强社会保障资金收支管理;要建立定期检查机制，加强上级财政部门对下级财政部门的检查和考核，发现问题要及时处理，确保各项社会保障资金的完整和安全;要加快建立社保专户会计核算信息系统，尽快实现财政社会保障部门和财政国库部门的信息共享。

    地方各级财政部门要根据本通知规定，结合本地区实际情况，商有关部门制定符合本地区实际的社保专户管理办法。执行中如有问题，请及时向财政部社会保障司、国库司反映。

    财政部

    二○一二年二月十五日