Article 2 This system is applicable to social insurance funds such as basic endowment insurance fund for enterprise employees, unemployment insurance fund, basic medical insurance fund for urban employees (hereinafter referred to as basic medical insurance fund) handled by social insurance agencies in People's Republic of China (PRC) and China.
Article 3 The social insurance fund mentioned in this system (hereinafter referred to as "the fund") refers to the special funds paid by the payer and the payer according to a certain proportion of the payment base and raised by other legal means according to national laws and regulations.
Article 4 The tasks of fund financial management are: conscientiously implementing relevant national laws, regulations, principles and policies, and raising and using funds according to law; Establish and improve the financial management system, strive to do a good job in the planning, control, accounting, analysis and assessment of the fund, and truthfully reflect the income and expenditure of the fund; Strictly abide by financial discipline, strengthen supervision and inspection, and ensure the safety of funds.
Article 5 In order to ensure the timely and full collection of funds, tax authorities and agencies have the right to require payment units to truthfully provide original information and data related to social insurance, such as employment situation, salary distribution and financial statements.
Article 6 Funds shall be incorporated into a separate financial special account of social security funds (hereinafter referred to as "financial special account"), which shall be managed by two lines of revenue and expenditure, and the funds shall be used for special purposes. No region, department, unit or individual may occupy, misappropriate or balance the financial budget.
Article 7 Funds shall be managed in a unified manner according to the requirements of the state, and accounts shall be established separately according to the types of insurance, with special funds for special purposes and self-balance, and shall not be misappropriated or transferred.