Legal analysis: This accounting system is applicable to the social insurance funds handled by social insurance agencies (hereinafter referred to as agencies). Including employees of enterprises, urban and rural residents, employees of institutions and basic endowment insurance funds for urban and rural residents established in People's Republic of China (PRC) according to the Social Insurance Law of People's Republic of China (PRC) (including basic medical insurance funds for urban residents, new rural cooperative medical insurance funds and merged basic medical insurance funds for urban and rural residents). Work-related injury insurance fund, unemployment insurance fund, maternity insurance fund (maternity insurance and basic medical insurance for employees are merged as a whole, and maternity insurance funds are no longer listed separately) and other funds.

Legal basis: social insurance fund accounting system

Article 1 In order to standardize the financial behavior of social insurance agencies in handling social insurance funds, strengthen the management of social insurance funds, and safeguard the legitimate rights and interests of the insured, this system is formulated in accordance with the relevant national laws and regulations on social insurance.

Article 2 This system is applicable to social insurance funds such as basic endowment insurance fund for enterprise employees (hereinafter referred to as "basic endowment insurance fund"), unemployment insurance fund and basic medical insurance fund for urban employees (hereinafter referred to as "basic medical insurance fund") handled by social insurance agencies in 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: to conscientiously implement relevant national laws, regulations, principles and policies, and to plan the collection and use of 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.