Article 1 These Rules are formulated in accordance with relevant laws and regulations in order to improve the supervision system of social security funds, standardize supervision and inspection behaviors and improve the quality of on-site supervision and inspection.

Article 2 The term "on-site supervision" as mentioned in these Detailed Rules refers to the on-site inspection of the management of social security funds by the fund supervision institution of the administrative department of labor security.

The supervised units include social insurance premium collection agencies, social insurance treatment payment agencies, and social security fund management and operation agencies.

Article 3 The fund supervision institution of the administrative department of labor security at or above the county level shall, in accordance with these Rules, conduct on-site supervision on the income and expenditure, transfer, management and operation of the following social security funds.