Opinions of the State Council on the Trial Implementation of the Budget for Social Insurance Funds

国务院关于试行社会保险基金预算的意见

 

Promulgating Institution: State Council

Document Number: Guo Fa [20010] No. 2

Promulgating Date: 01/02/2010

Effective Date: 01/02/2010

 

颁布机关: 国务院

文      号: 国发[2010]2号

颁布时间:01/02/2010

实施时间: 01/02/2010

 

To the people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, and all the ministries and commissions and the departments and institutions directly under the State Council:

In order to strengthen the administration of social insurance funds, to regulate the activities relating to the collection of revenues from and the payment of expenditures for the social insurance funds, to clarify the responsibilities of the governments, and to promote balanced economic and social development, the State Council decides to conduct trial implementation of the budget for the social insurance funds. The following opinions on relevant issues are hereby put forward:

    各省、自治区、直辖市人民政府,国务院各部委、各直属机构:

    为加强社会保险基金管理,规范社会保险基金收支行为,明确政府责任,促进经济社会协调发展,国务院决定试行社会保险基金预算。现就有关问题提出以下意见:

1. Guidelines and Principles of the Budget for Social Insurance Funds

The budget for social insurance funds is an annual plan that is formulated according to the laws and regulations of the State regarding social insurance and budget management, reflecting all revenue and expenditure pertaining to social insurance funds. The budget system for social insurance funds shall be established under the guidance of the Scientific Outlook on Development and budget management shall be implemented in raising and utilizing the social insurance funds, thereby strengthening the governments' capability of macro-control, intensifying the management and supervision over social insurance funds, ensuring the safety and integrity of the social insurance funds, to improving their operational efficiency, and promoting sustainable development of the social insurance system. The following principles shall be adhered to in the budget for the social insurance funds:

The budget system shall be legally established according to regulatory norms in a unified manner. The budget for the social insurance funds shall be established in accordance with the laws and regulations of the State and in strict compliance with the social insurance policies of the State and shall be prepared in conformity to the required scope, procedure, method and content.

The budget shall be comprehensively prepared based on an explication of responsibilities. The budget for social insurance funds shall be formulated and implemented according to the relevant overall regional planning for social insurance programs (hereinafter referred to as "overall planning region"), and the overall planning regions shall, based on the method of budget management, clarify the responsibilities of the people's governments at all levels and the relevant departments within the respective regions.

Social insurance fund is a special fund; therefore, the budget shall follow the principle that such special fund shall be exclusively used for certain specified purposes. The content, criteria scope of revenue and expenditure of all monetary budgets for social insurance shall be regulated in accordance with the relevant laws and regulations. Such fund shall be exclusively used for specified purposes and shall not be diverted or misappropriated for other purposes.

The principles of relative independence and sufficient connection shall be followed in the establishment of the budget system. In the budgetary system, the budget for the social insurance funds shall be prepared separately, which shall be relatively independent of but sufficiently connected with the budget for public expenditure and for use of State capital. The social insurance funds shall not be used for balancing the budget for public expenditures. However, the budget for public expenditure may subsidize the social insurance funds.

The principles of achieving a break-even between revenue and expenditure and appropriate reserves shall be adhered to in the preparation of the budget for social insurance funds.

       一、社会保险基金预算的指导思想和原则

    社会保险基金预算是根据国家社会保险和预算管理法律法规建立、反映各项社会保险基金收支的年度计划。社会保险基金预算坚持以科学发展观为指导,通过对社会保险基金筹集和使用实行预算管理,增强政府宏观调控能力,强化社会保险基金的管理和监督,保证社会保险基金安全完整,提高社会保险基金运行效益,促进社会保险制度可持续发展。社会保险基金预算应遵循以下基本原则:

    依法建立,规范统一。依据国家法律法规建立,严格执行国家社会保险政策,按照规定范围、程序、方法和内容编制。

    统筹编制,明确责任。社会保险基金预算按统筹地区编制执行,统筹地区根据预算管理方式,明确本地区各级人民政府及相关部门责任。

    专项基金,专款专用。社会保险各项基金预算严格按照有关法律法规规范收支内容、标准和范围,专款专用,不得挤占或挪作他用。

    相对独立,有机衔接。在预算体系中,社会保险基金预算单独编报,与公共财政预算和国有资本经营预算相对独立、有机衔接。社会保险基金不能用于平衡公共财政预算,公共财政预算可补助社会保险基金。

    收支平衡,留有结余。社会保险基金预算坚持收支平衡,适当留有结余。

2. Budgetary Scope for Social Insurance Funds

The budget for social insurance funds shall be separately prepared based on the types of insurance, and shall include the basic endowment insurance fund for enterprise employees, the unemployment insurance fund, the basic medical insurance fund of urban staff and workers, the work injury insurance fund, the maternity insurance fund etc. Other social insurance funds that are established in accordance with the laws and regulations of the State shall also be included within the management purview of the budget for the social insurance funds as soon as the relevant conditions permit.

The budget for the basic endowment insurance fund for enterprise employees shall include the revenue budget and the expenditure budget for the fund. The revenues of such fund shall mainly include revenue from the basic endowment insurance premiums, interests, financial subsidies, transfer, subsidies granted by the higher authority, revenue turn-over by the lower authority, other revenues etc.; and the expenditures of such fund shall mainly include expenditures on basic pensions, medical subsidies, pension payments for the family of the deceased, transfer, subsidies to the lower authority, transfer to the higher authority, other expenditures etc.

The budget for the unemployment insurance fund shall include the revenue budget and the expenditure budget for the fund. The revenues of such fund shall mainly include revenue from the basic unemployment insurance premiums, interests, financial subsidies, transfer, subsidies granted by the higher authority, revenue turn-over by the lower authority, other revenue etc.; and the expenditures of such fund shall mainly include expenditures on basic unemployment insurance benefits, medical subsidies, pension payment to the family of the deceased, professional training and job placement services, transfer, subsidies to the lower authority, transfer to the higher authority, other expenditures etc.

The budget for the basic medical insurance fund of urban staff and workers shall include the revenue budget and the expenditure budget for the fund. The revenues of such fund shall mainly include revenue from the basic medical insurance premiums, interests, financial subsidies, transfer, subsidies received from the higher authority, revenue turn-over by the lower authority, other revenue etc.; and the expenditures of such fund shall mainly include expenditures on basic medical insurance benefits, transfer, subsidies to the lower authority, transfer to the higher authority, other expenditures etc.

The budget for the work injury insurance fund shall include the revenue budget and the expenditure budget for the fund. The revenues of such fund shall mainly include revenue from the work injury insurance premiums, interests, financial subsidies, transfer, subsidies received from the higher authority, revenue turn-over by the lower authority, other revenue etc.; and the expenditures of such fund shall mainly include expenditure on work injury insurance benefits, assessing work capacity, transfer, subsidies to the lower authority, transfer to the higher authority, other expenditures etc.

The budget for the maternity insurance fund shall include the revenue budget and the expenditure budget for the fund. The revenues of such fund shall mainly include revenue from the maternity insurance premiums, interests, financial subsidies, transfer, subsidies received from the higher authority, revenue turn-over by the lower authority, other revenues etc.; and the expenditures of such fund shall mainly include expenditure on maternity insurance benefits, medical treatment expenses, transfer, subsidizing the lower authority, transfer to the higher authority, other expenditures etc.

       二、社会保险基金预算编制范围

    社会保险基金预算按险种分别编制,包括企业职工基本养老保险基金、失业保险基金、城镇职工基本医疗保险基金、工伤保险基金、生育保险基金等内容。根据国家法律法规建立的其他社会保险基金,条件成熟时,也应尽快纳入社会保险基金预算管理。

    企业职工基本养老保险基金预算包括基金收入预算和基金支出预算。基金收入主要包括基本养老保险费收入、利息收入、财政补贴收入、转移收入、上级补助收入、下级上解收入、其他收入等;基金支出主要包括基本养老金支出、医疗补助金支出、丧葬抚恤补助支出、转移支出、补助下级支出、上解上级支出、其他支出等。

    失业保险基金预算包括基金收入预算和基金支出预算。基金收入主要包括失业保险费收入、利息收入、财政补贴收入、转移收入、上级补助收入、下级上解收入、其他收入等;基金支出主要包括失业保险金支出、医疗补助金支出、丧葬抚恤补助支出、职业培训和职业介绍补贴支出、转移支出、补助下级支出、上解上级支出、其他支出等。

    城镇职工基本医疗保险基金预算包括基金收入预算和基金支出预算。基金收入主要包括基本医疗保险费收入、利息收入、财政补贴收入、转移收入、上级补助收入、下级上解收入、其他收入等;基金支出主要包括基本医疗保险待遇支出、转移支出、补助下级支出、上解上级支出、其他支出等。

    工伤保险基金预算包括基金收入预算和基金支出预算。基金收入主要包括工伤保险费收入、利息收入、财政补贴收入、转移收入、上级补助收入、下级上解收入、其他收入等;基金支出主要包括工伤保险待遇支出、劳动能力鉴定费支出、转移支出、补助下级支出、上解上级支出、其他支出等。

    生育保险基金预算包括基金收入预算和基金支出预算。基金收入主要包括生育保险费收入、利息收入、财政补贴收入、转移收入、上级补助收入、下级上解收入、其他收入等;基金支出主要包括生育保险待遇支出、医疗费支出、转移支出、补助下级支出、上解上级支出、其他支出等。

3. Method for the Preparation of the Budget for the Social Insurance Funds

The budget for the social insurance funds shall be prepared in a scientific and regulated manner to improve the preparation of the budget in terms of predictability, accuracy, integrity and scientific approach.

The budget for the social insurance funds shall be prepared by taking into account comprehensive factors such as the implementation of the fund budget of the overall planning regions in the immediately preceding year, forecast for the economic and social development levels in the then-current year and social insurance work plans, including the number of persons covered by social insurance, the number of persons who pay insurance premiums, payment base of wages, etc. The people's government of the overall planning region, according to the revenue and expenditure of the social insurance funds, State revenues and expenditures and other circumstances, shall make appropriate arrangements for expenditures on subsidies for the social insurance funds granted by the financial treasury at the same level.

The budget for the social insurance funds shall be prepared by taking into account comprehensive factors such as change in the number of persons who enjoy social insurance benefits in the then-current year, situations of economic and social development, adjustments to social insurance policies, and change in the standard of social insurance benefits etc., within the overall planning region. The budget for expenditures on the social insurance benefits shall be determined according to factors such as persons who have been enjoying the social insurance benefits since the immediately preceding year, and the standard for average per capita social insurance benefits for the immediately preceding year, and the changes occurring in the then-current year. The budget for non-benefit expenditures for social insurance shall be implemented in strict accordance with the provisions of the social insurance policies and management system.

       三、社会保险基金预算编制方法

    社会保险基金预算编制采用科学、规范的方法,提高预算编制的预见性、准确性、完整性和科学性。

    社会保险基金收入预算的编制应综合考虑统筹地区上年度基金预算执行情况、本年度经济社会发展水平预测以及社会保险工作计划等因素,包括社会保险参保人数、缴费人数、缴费工资基数等。统筹地区人民政府应根据社会保险基金收支、财政收支等情况,合理安排本级财政对社会保险基金的补助支出。

    社会保险基金支出预算的编制应综合考虑统筹地区本年度享受社会保险待遇人数变动、经济社会发展状况、社会保险政策调整及社会保险待遇标准变动等因素。社会保险待遇支出预算应根据上年度享受社会保险待遇对象存量、上年度人均享受社会保险待遇水平等因素确定,同时考虑本年度变动情况;社会保险非待遇性支出预算要严格执行社会保险政策和管理制度规定。

4. Preparation, Examination and Approval of the Budget for Social Insurance Funds

The draft budget for the social insurance funds of the overall planning region shall be prepared by the relevant social insurance management agency. Such draft budget shall be examined, verified and compiled by the human resources and social security department at the same level and subsequently examined and verified by the relevant finance department. The finance department and department for human resources and social security shall jointly submit the draft budget to the people's government at the same level for examination and approval. If the social insurance premiums are collected by the relevant tax authority, the draft budget for revenues from the social insurance funds shall be prepared by the social insurance management agency in conjunction with the tax authority.

The finance department and the department for human resources and social security in the overall planning region shall submit the draft budget for the social insurance funds to the people's government at the same level for examination and approval before submitting the same to the finance department and department for human resources and social security at the next higher level. The finance department and the department for human resources and social security at the level of province shall submit the draft budget for the social insurance funds of its province (region or municipality) to the people's government at the same level before submitting the same to the Ministry of Finance and the Ministry of Human Resources and Social Security.

The national draft budget for social insurance funds shall be prepared by the Ministry of Human Resources and Social Security on a consolidated basis and examined and verified by the Ministry of Finance. The Ministry of Finance and the Ministry of Human Resources and Social Security shall jointly submit s verified draft budget to the State Council. When the requisite conditions are met, the State Council shall make a timely submission of the draft budget to the National People's Congress.

       四、社会保险基金预算编制和审批

    统筹地区社会保险基金预算草案由社会保险经办机构编制,经本级人力资源社会保障部门审核汇总,财政部门审核后,由财政和人力资源社会保障部门联合报本级人民政府审批。社会保险费由税务机关征收的,社会保险基金收入预算草案由社会保险经办机构会同税务机关编制。

    统筹地区财政和人力资源社会保障部门将社会保险基金预算草案报本级人民政府审批后,报上一级财政和人力资源社会保障部门。省级财政和人力资源社会保障部门将本省(区、市)社会保险基金预算草案报本级人民政府后,报财政部和人力资源社会保障部。

    全国社会保险基金预算草案由人力资源社会保障部汇总编制,财政部审核后,由财政部和人力资源社会保障部联合向国务院报告。待条件成熟时,由国务院适时向全国人大报告。

5. Implementation and Adjustment of the Budget for Social Insurance Funds

After the approval of the draft budget for social insurance funds by the people's government of the overall planning region, the finance department and department for human resources and social security shall formulate a reply with respect to the draft budget and the relevant social insurance management agency shall be responsible for the implementation thereof. The social insurance management agency shall conduct implementation in strict accordance with the approved budget and prescribed procedures and regularly report the implementation status to the department for human resources and social security and the finance department at the same level. Where the social insurance premiums are collected by the tax authority, the reply on the approval of the budget for revenues from the social insurance funds shall be issued to the tax authority and the social insurance management agency. The tax authority shall carry out the implementation thereof in strict accordance with the approved budget and the prescribed procedures and regularly report the implementation status to the department for human resources and social security and the finance department at the same level.

No one is allowed to arbitrarily make adjustments to the budget for social insurance funds. If the expenditures need to be increased thereby reducing the revenue under special circumstances during the implementation of the budget, a plan for adjusting the budget for the social insurance funds shall be prepared. A plan for adjusting the budget for the social insurance funds shall be put forward by the social insurance management agency of the overall planning region. Such plan shall be examined, verified and complied by the human resources and social security department. After examination and verification of the adjustment plan by the relevant finance department, the finance department and the human resources and social security department shall jointly submit the same to the people's government at the same level for approval. Where the social insurance premiums are collected by the tax authority, the plan for adjusting the budget for revenues from the social insurance premiums shall be put forward by the social insurance management agency in conjunction with the tax authority.

       五、社会保险基金预算执行和调整

    社会保险基金预算草案经统筹地区人民政府批准后,由财政和人力资源社会保障部门批复,社会保险经办机构具体执行。社会保险经办机构应严格按照批准的预算和规定的程序执行,并定期向本级人力资源社会保障和财政部门报告。社会保险费由税务机关征收的,社会保险基金收入预算批复税务机关和社会保险经办机构,税务机关应严格按照批准的预算和规定的程序执行,并定期向本级财政和人力资源社会保障部门报告。

    社会保险基金预算不得随意调整。在执行中因特殊情况需要增加支出或减少收入,应当编制社会保险基金预算调整方案。社会保险基金预算调整由统筹地区社会保险经办机构提出调整方案,经人力资源社会保障部门审核汇总,财政部门审核后,由财政和人力资源社会保障部门联合报本级人民政府批准。社会保险费由税务机关征收的,社会保险费收入预算调整方案由社会保险经办机构会同税务机关提出。

6. Final Accounting of Revenue and Expenditure for the Social Insurance Funds

At the end of each year, the social insurance management agency of the overall planning region shall prepare the annual draft of the final accounts of revenue and expenditure for the social insurance funds in accordance with the relevant provisions. Such plan shall be examined, verified and compiled by the department for human resources and social security. After examination and approval of such plan by the relevant finance department, the finance department and the human resources and social security department shall jointly submit the same to the people's government at the same level for examination and approval.

The finance department and the human resources and social security department of the overall planning region shall submit the draft of the final accounts of revenue and expenditure for the social insurance funds to the people's government at the same level for examination and approval before submitting the same to the finance department and the human resources and social security department at the next higher level. The finance department and the department for human resources and social security at the level of province shall submit the draft of the final accounts of revenue and expenditure for the social insurance funds of its province (region or municipality) to the people's government at the same level before submitting the same to the Ministry of Finance and the Ministry of Human Resources and Social Security.

The national draft of the final accounts of revenue and expenditure for the social insurance funds shall be prepared by the Ministry of Human Resources and Social Security on a consolidated basis, and shall be subject to examination and approval by the Ministry of Finance prior to a joint reporting of such draft by the Ministry of Finance and the Ministry of Human Resources and Social Security to the State Council.

       六、社会保险基金决算

    年度终了,统筹地区社会保险经办机构应按有关规定编制年度社会保险基金决算草案,经人力资源社会保障部门审核汇总,财政部门审核后,由财政和人力资源社会保障部门联合报本级人民政府审批。

    统筹地区财政和人力资源社会保障部门将社会保险基金决算草案报本级人民政府审批后,报上一级财政和人力资源社会保障部门。省级财政和人力资源社会保障部门将本省(区、市)社会保险基金决算草案报本级人民政府后,报财政部和人力资源社会保障部。

    全国社会保险基金决算草案由人力资源社会保障部汇总编制,财政部审核后,由财政部和人力资源社会保障部联合向国务院报告。

7. Arrangement for the Implementation of the Budget for the Social Insurance Funds

All regions shall, in accordance with these Opinions and based on their respective actual situations, prepare the budget for the social insurance funds for 2010 for their respective regions; meanwhile, the regions shall further improve the work relating to the implementation of and adjustment to the budget for the social insurance funds and final accounts of revenue and expenditure for the social insurance funds. The people's governments of the overall planning regions shall establish performance review and incentive and constraint mechanisms for the budget of the social insurance funds to promote the arrangement for the implementation of the budget. Information pertaining to the preparation of and adjustment to the budget and final accounts of revenue and expenditure for the social insurance funds by the social insurance management agency of the overall planning region shall be reported to the social insurance management agency at the next higher level in a timely manner. The finance department and the department for human resources and social security shall formulate relevant supporting systems and measures in an efficient manner to strengthen the guidance and actively and steadily facilitate the accomplishment of this task.

As a far-reaching move of strong policy nature, the establishment of the budget for the social insurance funds is an important institutional improvement aiming at improving the management of social insurance funds. The people's governments at all levels shall fully recognize the significance thereof, place high emphasis on the task, strengthen leadership, and carefully organize the budget establishment. The finance department, the department for human resources and social security and other departments shall diligently implement the rules, regulations and measures concerning the budget for the social insurance funds to ensure success in the implementation of the budget for social insurance funds. Meanwhile, they shall actively cooperate and communicate with relevant departments during the preparation of the budget to gradually establish and improve the system for publicizing the information pertaining to the budget for the social insurance funds.

The State Council

January 2, 2010

       七、社会保险基金预算的组织实施

    各地区要根据本意见并结合本地实际，编制2010年度社会保险基金预算，同时，进一步做好社会保险基金预算执行、调整和决算等工作。统筹地区人民政府要建立社会保险基金预算绩效考核和激励约束机制，推进预算工作组织实施。统筹地区社会保险经办机构编制及调整社会保险基金预决算的情况，应及时报上级社会保险经办机构。财政和人力资源社会保障部门要抓紧制定有关配套制度和办法，加强指导，积极稳妥地推进此项工作。

    建立社会保险基金预算，是完善社会保险基金管理的一项重大制度建设，涉及面广，政策性强。各级人民政府要充分认识建立社会保险基金预算制度的重大意义，高度重视，加强领导，精心组织。财政、人力资源社会保障等部门要认真执行社会保险基金预算的各项制度和办法，积极配合，确保试行社会保险基金预算工作的顺利开展;同时，在基金预算编制过程中加强与有关部门的信息交流和沟通，逐步建立健全社会保险基金预决算信息公开制度。

    国务院

    二○一○年一月二日