Notification on Strengthening the Administration and Supervision over Social Security Fund

劳动和社会保障部、财政部、信息产业部等关于加强社会保障基金监督管理工作的通知

Promulgating Institution:Ministry of Labour and Social Security; Ministry of Finance; Ministry of Information Industry; The People's Bank of China; National Auditing Office; State Administration of Taxation; State Post Bureau

Document Number:Lao She Bu Fa [2002] No. 12

Promulgating Date:07/15/2002

Effective Date:07/15/2002

颁布机关:劳动和社会保障部; 财政部; 信息产业部; 中国人民银行; 审计署; 国家税务总局; 国家邮政局

文      号:劳社部发[2002]12号

颁布时间:07/15/2002

实施时间:07/15/2002

The Department of Labor and Social Security, the Department of Finance, the Department of Information Industry, the Audit Bureau, the local Tax Bureau and the Post Bureau of all provinces, autonomous regions, and Municipalities, All branches, Operational Managing Department, the Central Branches of Capital Cities of Provinces of the People's Bank of China:

    各省、自治区、直辖市劳动保障、财政、信息产业、审计、地方税务、邮政厅（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：

In recent years, the relevant departments of State have found out such events frequently occurred as concealing the indexes of social insurance premiums, paying less social insurance premiums, swindling or violating to pay social insurance premiums through administration and supervision over incomes and expenses of social security fund. In order to further strengthen the administration of social security fund, to ensure the fund safety and to safeguard social stability, we hereby notify the relevant issues concerning strengthening administration and supervision over social security fund as follows:

    近年来，国家有关部门通过对社会保障基金收支管理的监督检查，发现瞒报社会保险缴费基数、少缴社会保险费、骗取或违规支付社会保险金等问题时有发生。为进一步加强社会保障基金管理，确保基金安全，维护社会稳定，现就加强社会保障基金监督管理的有关问题通知如下。

I. To fully realize the significance of strengthening administration and supervision over social security fund

       一、充分认识加强社会保障基金监督管理的重要意义

To establish and develop social security system is the requirement to develop socialist market economy, to protect the legal rights and interests of most social security protect object, and to keep social stabilization. To strengthen the administration and supervision over social security fund and to ensure the safety and completeness of social security fund is a prerequisite to keep social security system in normal operation. The Central Committee of the Communist Party and the State Council pay high attention to the administration and supervision over the social security fund and require establishing and perfecting the administration and supervision mechanism to promote the standardization and systematization of collection, payment and administration of social security fund, to ensure the earmarked funds for special purpose and to strictly prohibit squeezing and embezzling such funds.

    建立健全社会保障体系，是发展社会主义市场经济、保护广大社会保障对象合法权益、维护社会稳定的需要。加强社会保障基金监督管理，确保基金安全完整，是社会保障体系正常运行的前提条件。党中央、国务院高度重视社会保障基金监督管理工作，要求建立健全监督管理机制，推动社会保障基金征缴、支付和管理的规范化、制度化，保证社会保障基金专款专用，严禁挤占挪用。

With the continuing deepening of the reform of social security system, the social security fund shall be gradually expanded in the scale. There still exist violations of rules and regulations due to the different development of the local reform of social security system, the imperfection of the relevant regulations and policies, the incompleteness of the administration and supervision system of social security funds. The governments of all levels and the relevant departments shall raise more attention to and fully realize the significance and urgency of strengthening the administration and supervision over social security funds and ensuring the safety, integrity and increment of the funds, shall further improve the administrative regulations on the social security funds to normalize the administration and operation and to increase more strength on supervision and inspection, shall strictly investigate and punish the acts as squeezing and embezzling social security funds and other acts in violation of employing social security funds, and shall jointly well administrate and supervise such funds to practically prevent and eliminate managing risks of such funds and ensure the safety and integrity of such funds. All areas shall enhance the establishment of supervision organs and teams on social security funds, and allocate essential professionals in finance, accounting, law, etc. to intensify the supervision teams on social security funds.

    随着社会保障制度改革的不断深化，社会保障基金的规模逐步扩大。由于各地社会保障制度改革进展情况不同，有关法规政策不够完善，社会保障基金监督管理制度还不健全，存在违纪违规等问题。各级政府和有关部门要高度重视，充分认识加强社会保障基金监督管理、确保基金安全完整和保值增值的重要性、紧迫性，进一步完善社会保障基金管理规章制度，规范管理运作行为，加大监督检查力度，严厉查处挤占挪用或其他违规动用社会保障基金的行为，共同做好基金监督管理工作，切实防范和化解基金管理风险，保障基金的安全与完整。各地要加强社会保障基金监督机构和队伍建设，选配必要的财会、金融、法律等专业人员，充实社会保障基金监督队伍。

II. To strengthen the administration and supervision to practically prevent the squeezing and embezzling of the social security funds and other violations

       二、加强监督管理，切实防止挤占挪用和其他违规问题

The departments of labor and social security, the departments of finance, the departments of audit, the departments of local tax, the departments of post of all levels and all branches of the People's Bank of China shall, based on their exclusive functions, enhance the supervision and inspection of the implementation of the regulations and policies on social security funds administration and operational organs, implement the whole-process supervision over collection, payment and extension of social security funds and all links of administration and operation of such funds.

    各级劳动保障、财政、审计、税务、邮政部门和人民银行分支行，要按照各自职能，加强对社会保障基金管理和运营机构贯彻执行基金管理法规和政策情况的监督检查，实施对社会保险费征缴、社会保险金发放、基金管理和运营各个环节的全过程监督。

The administrative departments in charge of labor and social security shall practically be responsible for and shall strengthen supervision over collection, payment and administration of operating funds by collecting organs, extending organs, administrative organs and operational organs of social security funds, randomly and periodically supervise and inspect all kinds of bank accounts of social security funds, including accounts receivable, accounts expenditure, financial special accounts, etc.

    劳动保障行政主管部门要切实负起责任，加强对社会保险费征收机构、社会保险金发放机构、社会保障基金管理和运营机构征缴、支付和管理运营基金情况的监督，定期不定期地对基金收入户、支出户及财政专户等各类社会保障基金银行帐户进行监督检查。

The department of finance of all levels shall strengthen the supervision over the implementation of accounting and financial system of social security funds, randomly or periodically supervise the funds administration of accounts receivable, accounts expenditure and financial special accounts.

    各级财政部门要加强对社会保障基金财务、会计制度执行情况的监督，定期不定期地对基金收入户、支出户及财政专户基金管理情况进行监督。

The department of audit of all levels shall audit and supervise over the administration and implementation of social security funds according to law, shall audit the funds administration of accounts receivable, accounts expenditure and financial special accounts.

    各级审计部门要依法对社会保障基金管理及使用情况进行审计监督，对基金收入户、支出户及财政专户基金管理情况进行审计。

The areas, in which the social insurance premiums are collected by tax authorities, shall be governed by tax authorities of all levels on the collection of social insurance premiums.

    实行税务机关征收社会保险费的地区，各级税务机关要对征收社会保险费的情况进行监督检查。

All branches of the People's Bank of China shall supervise and examine the opening and use of social security fund accounts.

    中国人民银行各分支行，要对社会保障基金帐户的开立和使用情况进行监督检查。

Departments of post of all levels shall supervise and examine the extension of social insurance on behalf granted by postal organs.

    各级邮政部门要对邮政机构代发放社会保险金情况进行监督检查。

The departments of all levels of labor and social security, finance, tax and post and all branches of the People's Bank of China shall have the right to require the inspected units to provide or submit the reports on the collection, payment, deposit and operation of social security funds, the budget or the incomes and expenditures plan of social security funds, the implementation of the budgets, the final accounts and the financial report, and other relevant documents; and shall have the right to consult the accounting books, accounting credence, accounting reports and other materials related to the management of social security funds of the inspected units; and shall have the right to correct and refrain the acts in violation of regulations and policies on social security funds, and shall immediately report such acts to the departments in charge. The relevant departments shall strictly investigate and punish the acts of squeezing and embezzling funds and shall affix the liabilities on the relevant leaders and the person directly responsible. Whoever in violation of regulations related to the governmental organs or their staff should be transferred to the supervisory organs; whoever is suspected of committing crime shall be handed over to the judicatory organs.

    各级劳动保障、财政、审计、税务、邮政部门和人民银行分支行按照各自职能实施检查时，有权要求被检查单位提供或报送社会保险费征缴、社会保险金支付和基金存储运营情况，社会保障基金预算或收支计划、预算执行情况、决算和财务报告以及其他有关资料。有权查阅被检查单位与社会保障基金管理有关的会计凭证、会计帐簿、会计报表以及其他有关资料。有权纠正和制止检查发现的违反社会保障基金管理法规政策的行为，并及时通报主管部门。有关部门要严厉查处挤占挪用基金行为，追究有关领导和直接责任人的责任。涉及政府机关及其工作人员违纪问题的要移送监察机关，涉嫌犯罪的要移交司法机关。

The collecting organs of social insurance premiums of all levels, the granting organs of social insurance of all levels, the administrative and operating organs of social security funds and the funds accounting open banks shall voluntarily be subject to supervision, and cooperate with relevant departments to well implement the supervision. Where organs refuse to be subject to the supervision and inspection, do not provide relevant documents or do not report the problems based on the facts, the relevant authorities shall be advised to impose party or political disciplinary sanctions on the relevant leaders or the directly responsible personnel according to the seriousness of the circumstances.

    各级社会保险费征收机构、社会保险金发放机构、社会保障基金管理和运营机构及基金开户银行，要自觉接受监督，配合有关部门做好检查工作。对拒绝监督检查、不提供有关资料或不如实反映问题的机构，应建议有关部门视情节轻重，对有关领导和直接责任人给予党纪、政纪处分。

III. To normalize the acts of administration and to ensure the safety of social security funds.

       三、规范管理行为，确保社会保障基金安全

The collecting organs of social insurance premiums of all levels, the granting organs of social insurance of all levels, the administrative and operating organs of social security funds shall earnestly excise their duties and strictly comply with relevant regulations and policies to ensure the ordinary performance of the incomes and expenditure of the funds and all links of the administration of such funds.

    各级社会保险费征收机构、社会保险金发放机构、社会保障基金管理和运营机构，要认真履行职责，严格执行有关法规政策，保证基金收支及管理各个环节的正常规范运行。

The administrative organs of social security funds of all levels shall strictly exercise the financial and accounting system of social security funds, enhance the management of accounts receivable, accounts expenditure and special financial accounts, duly transfer sufficient amount from accounts receivable to special financial accounts, and shall also seriously calculate social security funds; shall also intensify the management of the outstanding social security funds, properly allocate the funds to deposit in banks and purchase treasury bonds and ensure to increase or maintain the value of the funds; promptly check the funds in accounts receivable, accounts expenditure and special financial accounts to guarantee the compliance of those accounts; shall intensify the administration of the individual's accounts of social security funds to make correct records of individual's accounts, improve the administrative system and normalize the operational procedure.

    各级社会保障基金管理机构要严格执行社会保障基金财务、会计制度，加强对基金收入户、支出户及财政专户的管理，按时足额将收入户基金划入财政专户，并认真做好社会保障基金核算。要强化社会保险结余基金管理，妥善安排基金存入银行和购买国债计划，确保基金保值增值。要及时核对基金收入户、支出户和财政专户的基金，保证财政专户与收入户、支出户帐帐相符。要加强社会保险个人帐户基金管理，认真做好个人帐户记录工作，健全管理制度，规范运作程序。

Where the areas are subject to the social insurance premiums collected by tax authorities, the tax authorities of all levels shall collect social insurance premiums in accordance with the provisions and shall be subject to the supervision and examination of the relevant departments, periodically report the collection of social insurance premiums to social insurance handling organs and financial organs, shall not resort, squeezed, embezzle and illegally use the revenues of social security premiums, and shall implement the normal and orderly collection and administration.

    实行税务机关征收社会保险费的地区，各级税务机关要按规定征收社会保险费，接受有关方面的监督检查，并定期向社保经办机构、财政部门报送社会保险费征收情况，不得滞留、挤占挪用和违规动用社会保险费收入，做到征收和管理规范有序。

The accounting open bank of social security funds shall, based on the collection and extension agency agreements and settlement credence, handle timely collection and extension of social security funds on commission; shall also intensify the examination and verification of the incomes, expenditures and management of the funds.

    社会保障基金开户银行要根据有关代收、代发协议和结算凭证，及时办理社会保障基金的代收和代发业务。要按照社会保障基金管理政策规定，加强对基金收支和管理情况的审核。

The banks and postal organs in areas where the extension of social insurance is subject to the socialization, shall extend social insurance in full amount on schedule based on the payment vouchers issued by the public insurance handling organs, shall not defer or resort, or deduct mailing fee and handling fee from social insurance, and shall periodically report the extension situation of social insurance to the administrative department in charge.

    实行社会保险金社会化发放地区的银行、邮政等机构，要根据社会保险经办机构开出的支付凭证，按时足额发放社会保险金，不得延迟或滞留，不得从社会保险金中扣除邮寄费和手续费，并定期向行政主管部门报送社会保险金发放情况。

The relevant departments or units related to the collection, payment, administration, and operation of social security funds shall enhance coordination, normalize operation, promptly check accounts and transfer the relevant data and credence, shall prevent buck passing or wrangling from occurring to ensure the smooth operation and management of such funds.

    与社会保障基金征缴、支付、管理及运营有关的部门或单位，要加强协调，规范运作，及时对帐和传递有关数据或凭证，防止相互推诿扯皮等问题的发生，确保基金管理运作的顺利畅通。

Ministry of Labour and Social Security

Ministry of Finance

Ministry of Information Industry

People's Bank of China

National Audit Office

State Administration of Taxation

State Post Office Bureau

July 15, 2002

    劳动和社会保障部、财政部、信息产业部、中国人民银行、审计署、国家税务总局、国家邮政局

 二○○二年七月十五日