"Social insurance fund financial system" has corresponding provisions:
Article 19 Fund expenditures include: social insurance benefits expenditures, transfer expenditures, account payment expenditures, superior payment expenditures and other expenditures.
Social insurance treatment expenditure refers to the basic old-age insurance treatment expenditure, unemployment insurance benefits expenditure and basic medical insurance treatment expenditure paid to social insurance objects according to regulations. Transfer expenditure refers to the fund expenditure transferred from social insurance objects across regions.
Expenditure under account refers to the subsidy expenditure allocated by higher institutions to lower institutions. Higher-level expenditure refers to the expenditure of lower-level organs to higher-level organs. Other expenses refer to other non-social insurance benefits approved by the financial department.
? Extended data:
?
Relevant laws and regulations on the financial system of social insurance funds;
Article 26? Fund balance refers to the final balance of the fund after balance of payments. The balance of the basic medical insurance fund includes the balance of the basic medical insurance pooling fund and the balance of the medical insurance personal account fund.
In addition to the payment expenses agreed by the finance and labor security departments, the fund balance shall be used to purchase special directional bonds and other types of national debt issued by the state within the scope not exceeding the provisions of the state. No region, department, unit or individual may use the fund balance for any other form of direct or indirect investment.
Article 29? The financial account mentioned in this system refers to the special interest-bearing account of social insurance fund established by the financial department in accordance with the relevant provisions of the State Council, and opened in the state-owned commercial bank recognized by the financial and labor security departments at the same level.
Baidu Encyclopedia-Social Insurance Fund Financial System