The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
In order to standardize the management of financial accounts of social security funds and ensure the safety and integrity of social security funds in special accounts, according to the relevant laws and regulations of the state, our department has formulated the Interim Measures for the Management of Financial Accounts of Social Security Funds, which are hereby printed and distributed to you, please implement them conscientiously. These Measures shall come into force as of the date of promulgation. If you find any problems in the implementation, please inform our department in time.
Attachment:
Interim Measures for the administration of financial accounts of social security funds
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with relevant national laws and regulations in order to standardize the management of special financial accounts of social security funds and ensure the safety and integrity of social security funds in special accounts.
Article 2 These Measures shall apply to various social security funds incorporated into separate financial accounts of social security funds, including basic endowment insurance funds for enterprise employees, unemployment insurance funds, basic medical insurance funds for urban employees and other social insurance funds, as well as basic living security and re-employment funds for laid-off workers from state-owned enterprises.
Article 3 The financial special account of social security funds as mentioned in these Measures (hereinafter referred to as "financial special account") refers to the special interest-bearing account opened by the financial department in state-owned commercial banks for storing and managing social security funds.
Article 4 The main tasks of the management of special financial accounts are: conscientiously implementing the relevant national laws, regulations, principles and policies; Handle the deposit and disbursement of social security funds in a timely manner, and manage the funds in special accounts according to law; Through the accounting of social security funds in the financial special account, supervise and inspect the income of social security funds paid into the financial special account on time and in full, supervise the use direction of social security funds, and ensure earmarking; Regularly notify the competent departments of labor and social security and report to the government and social security supervision organizations on the implementation of various social security fund revenue and expenditure plans in the financial accounts, and accept the audit of the audit department and the supervision of the competent departments and all sectors of society.
Chapter II Establishment and Management of Accounts
Article 5 The financial departments at all levels shall, in accordance with the relevant provisions of the state, open special financial accounts in state-owned commercial banks recognized by the competent departments of labor and social security at the same level according to their work needs.
Financial special accounts for storing social insurance funds should be set up according to the Financial System of Social Insurance Funds (No.60 of Cai She Zi [1999]), and conditions should be gradually created to clean up multi-head accounts. Income households and expenditure households of social insurance funds opened in a number of state-owned commercial banks (hereinafter referred to as "agencies") (hereinafter referred to as "income households"
The basic living security and re-employment funds for laid-off workers of state-owned enterprises shall be paid and allocated only in a financial special account according to the Interim Measures for the Administration of Basic Living Security and Re-employment Funds for Laid-off Workers of State-owned Enterprises (No.94, Cai She Zi [1998]).
Article 6 The social security funds in the special financial accounts shall be managed in a unified way, and accounts shall be established separately according to the types of funds, and the accounts shall be accounted for separately, and the funds shall be earmarked for special purposes, and shall not be used for other purposes.
Article 7 The main purposes of special financial accounts are as follows:
(1) Receiving various social security funds deposited and allocated;
(2) Receiving interest income from social security funds and principal and interest income from purchasing treasury bonds;
(3) Receiving financial subsidy income;
(four) according to the agency's plan, allocate social insurance funds;
(five) according to the plan of the enterprise re-employment service center, allocate the basic living security and re-employment funds for laid-off workers from state-owned enterprises;
(six) to pay for the purchase of national special directional bonds or other types of national bonds, and strengthen the management of bonds;
(seven) to receive the funds allocated by the superior financial accounts or the funds from the subordinate financial accounts;
(eight) to transfer funds to the superior or subordinate financial accounts;
(nine) to handle other business related to financial accounts.
Article 8 The financial departments at all levels shall, in accordance with the requirements of the Basic Accounting Work Standard (Cai Hui Zi [1996] 19), provide personnel with good political quality and certain professional knowledge as accountants and cashiers in special financial accounts, and also provide auditors in areas where conditions permit, and establish and improve the internal management mechanism of special financial accounts.
(1) Responsibilities of accountants: Responsible for the accounting work of special financial accounts; Responsible for the implementation of the social security fund revenue and expenditure plan in the financial accounts; Responsible for the audit of social security fund expenditure plan; Responsible for other business work related to financial accounts.
(two) the cashier's duties: responsible for the relevant work of social security funds deposited in the financial accounts; Responsible for the allocation of social security funds; Responsible for other business work related to financial accounts.
The accountant and cashier shall not be held concurrently by one person.
Ninth financial departments at all levels should prepare monthly and quarterly financial accounts on time, and prepare final accounts according to a unified report format after the end of the year.
Chapter III Deposit, Appropriation and Balance Management of Financial Special Account Funds
Tenth social insurance fund deposit, disbursement and balance management according to the relevant provisions of the "social insurance fund financial system".
After the tax authorities or agencies deposit the collected social insurance fund into the special financial account according to the specified time or quota, the financial department shall register it on the same day. Before the end of each month, the financial department shall, according to the social insurance fund revenue and expenditure plan, promptly notify the tax authorities or agencies to deposit the social insurance fund income into the financial special account; Not according to the provisions of the implementation, the financial sector should entrust the bank or the national treasury will all social insurance fund income included in the financial accounts.
The financial department shall, according to the social insurance fund revenue and expenditure plan, and in combination with the deposit in the financial special account, transfer the funds from the financial special account to the expenditure account within the specified time after the application for payment of funds by the handling institution is examined and verified, without delay. The specific time shall be determined by the provinces, autonomous regions and municipalities directly under the central government.
The social insurance fund in the financial special account shall not be used at will without the application made by the handling agency for the use of funds, the purchase of government bonds or the transfer of time deposits.
Eleventh state-owned enterprises laid-off workers basic living security and re-employment funds deposit.
(a) the budget and extrabudgetary funds for laid-off workers of state-owned enterprises basic living security and re employment funds subsidy amount is determined, the financial sector should be timely fill in the budget allocation form or transfer voucher, and the funds from the state treasury or related extrabudgetary funds accounts transferred to the financial accounts.
(II) After the unemployment insurance fund transfers the amount of funds used for the basic living guarantee and reemployment of laid-off workers of state-owned enterprises according to the relevant provisions of the state, the financial department shall fill in the payment voucher of the financial special account in time within the specified time, and transfer the funds directly from the unemployment insurance fund account under the financial special account at the same level to the basic living guarantee and reemployment fund account of laid-off workers of state-owned enterprises. The specific time shall be determined by all provinces, autonomous regions and municipalities directly under the Central Government.
Twelfth state-owned enterprises laid-off workers basic living security and re-employment funds allocated.
(a) enterprise re-employment service center should be according to the enterprise re-employment work plan quarterly put forward the basic living security and re-employment funds plan for laid-off workers of state-owned enterprises, fill in the application form, respectively indicate the payment of basic living expenses and the amount of social insurance premiums, and attach the enterprise self-raised fund transfer certificate issued by the bank, which shall be submitted to the finance department at the same level for approval after being audited by the competent department of labor and social security.
(II) The financial department shall, after verifying the application for payment of the enterprise re-employment service center, directly transfer the basic living expenses paid to the laid-off workers of state-owned enterprises from the financial special account to the special account opened by the enterprise re-employment service center in the bank on a quarterly basis, and the enterprise re-employment service center shall use it according to the regulations; For the social insurance premium paid by laid-off workers of state-owned enterprises, if the agency has set up an income household, it will be directly transferred from the financial special account to the income household; if the agency has not set up an income household, it will be directly transferred to the basic old-age insurance fund account, unemployment insurance fund account and basic medical insurance fund account under the financial special account.
Thirteenth financial accounts of laid-off workers from state-owned enterprises in the basic living security and re-employment funds allocated directly through the superior and subordinate financial accounts.
Fourteenth the balance of funds in the financial special account, except for the purchase of government bonds and the transfer of time deposits, shall be carried forward to the next year for continued use and shall not be changed.
Fifteenth bank deposits in financial accounts shall bear interest at the deposit rate stipulated by the People's Bank of China.
Article 16 The deposit and disbursement of financial special accounts must be transferred by bank transfer, and payment shall not be made in cash.
Article 17 In case of deposit and disbursement of financial accounts, the accounts shall be kept on the basis of original vouchers, and a voucher for payment and disbursement of financial accounts shall be issued, with a copy of the original voucher affixed with a special seal, and submitted to relevant departments or units for accounting and future reference.
Article 18 The social security subsidy funds arranged in the financial budget for subsidizing lower levels shall be settled through the national treasury, and shall not be paid and allocated through the financial accounts of higher and lower levels.
Chapter IV Supervision and Inspection of Special Financial Accounts
Article 19 The financial department shall establish and improve the internal management system of special financial accounts, regularly and irregularly report to the government and social supervision organizations the income and expenditure and balance of social security funds in the special financial accounts, and accept the supervision of the competent departments of the local Ombudsman's office of the Ministry of Finance, the auditing department, labor and social security and so on.
Article 20 The financial department shall establish a regular reconciliation system with the agencies, tax authorities, banks and other relevant departments and units, regularly check the income and expenditure and balance of funds in the financial special account, and correct the problems in time when found.
Twenty-first financial departments must strictly in accordance with the labor and social security departments and the financial department agreed to collect and allocate funds.
The funds in the financial accounts shall not be misappropriated or used to balance the financial budget. The financial department has the right to refuse to accept other acts that do not use the funds in the financial special account according to the regulations.
Twenty-second the following acts are violations of discipline or law:
(1) Failing to allocate funds on time and in full;
(two) interception, misappropriation, embezzlement of funds in financial accounts;
(three) the use of funds in financial accounts to balance the budget;
(four) other acts in violation of state laws and regulations.
Twenty-third acts listed in article twenty-second, should be corrected within a time limit according to the situation, and make accounting treatment.
(a) immediate and full disbursement of funds that should be allocated according to regulations;
(2) Recovering funds at any time;
(3) The laws and regulations of the state and other measures prescribed by the Ministry of Finance.
Article 24 Penalties for financial departments, persons in charge and persons directly responsible who violate discipline and law shall be implemented in accordance with the Administrative Punishment Law of the People's Republic of China, the Interim Provisions of the State Council on Penalties for Violating Financial Regulations and other relevant laws and regulations. Those who violate the law shall be transferred to judicial organs for criminal responsibility according to law.
Fines imposed on units and persons in charge and those directly responsible shall be turned over to the state treasury in a timely manner.
Chapter V Supplementary Provisions
Twenty-fifth into the financial accounts management of industrial injury insurance funds, maternity insurance funds and other fund nature of social security funds, mutatis mutandis, the implementation of social insurance funds.
Twenty-sixth other non fund social security funds included in the management of financial accounts shall be implemented with reference to these measures.
Twenty-seventh financial accounts payment voucher printed by the provincial finance department, see annex for specific reference style.
Article 28 The Ministry of Finance shall be responsible for the interpretation of these Measures.
Twenty-ninth these measures shall come into force as of the date of promulgation, and this system shall prevail in case of any inconsistency with this system.
Release Department: Ministry of Finance. Release date:1August 4, 999. Implementation date:1August 4, 999 (central regulation).