Article 272 Any employee of a company, enterprise or other unit who, by taking advantage of his position, misappropriates the funds of his unit for personal use or lends them to others, and the amount is relatively large, which has not been paid back for more than three months, or, although it has not been more than three months, the amount is relatively large, and he is engaged in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years.
Article 185 Any employee of a bank or other financial institution who misappropriates the funds of his own unit or client by taking advantage of his position shall be convicted and punished in accordance with the provisions of Article 272 of this Law.
The National Audit Office announced today the audit of the social security fund last year. This audit * * * involves 37 provinces (including cities with separate plans and Xinjiang Production and Construction Corps), 404 cities and 2,790 counties, and extends the audit to 29,273 enterprises, 4,207 hospitals and 8 1 village (neighborhood) committees.
Audit * * * found the following problems:
(1) Some localities and units have problems of violating discipline and regulations.
-Social security funds in some areas were expanded or operated illegally * * * 1.739 billion yuan. Of which, 595 million yuan was used for the work of grass-roots organs and other units,1.1.40 billion yuan was used to balance the budgets of cities and counties, 294 million yuan was used for the purchase and construction of training centers and stadiums, 85.9028 million yuan was used for the purchase and construction of office buildings in grass-roots units, and 36.6488 million yuan was used for the purchase and construction of employees' houses in grass-roots units, 29.5573.00000000005
-Some agencies failed to check the audit, and paid treatment or reimbursement expenses to unqualified personnel * * * 65.438+85.2 million yuan. Among them, 2 1 province, 165 cities and 748 counties provide social insurance benefits or reimbursement expenses of 4180,000 yuan to unqualified personnel; Eight provinces, 1.78 cities and 1.899 counties have paid 3,230,600 person-times and 654,388+382 million yuan to unqualified personnel. 2 provinces, 26 cities, 409 counties, 22 1 10,000 people repeatedly enjoy urban and rural subsistence allowances of 52,056,400 yuan; Of the 8 10 1 village (neighborhood) committees randomly selected, 7 19 village (neighborhood) committees failed to approve the minimum living allowances according to the prescribed procedures, and 2 10 village (neighborhood) committees had cadres to artificially determine the minimum living allowances.
-Some units and individuals seek illegitimate interests in violation of regulations. There are four drug circulation enterprises falsely issuing VAT invoices of 676 million yuan, falsely increasing the cost of drugs to obtain illegal benefits; Medical institutions in 6 provinces, 75 cities and 226 counties and other units obtained 287 million yuan of medical insurance funds through fake invoices, fake cases, hanging beds for hospitalization, prescribing prescriptions indiscriminately, and falsely reporting the number of people; Some medical institutions charge 65.438+0.94 billion yuan by illegal fare increase; Some department staff defrauded social security funds such as pensions and minimum living allowances by concealing death information, altering original invoices, forging bills and providing false information.
44 198300 yuan. The audit found cases of violation of law and discipline 132, involving more than 300 people. Audit institutions have transferred the clues of the above cases to relevant departments or local governments for further investigation.
(2) The system implementation and business management are not strict enough.
-fund management in some areas is not standardized enough. 13 provinces, 96 cities and 392 counties, 42.737 billion yuan of social security funds were not included in the financial special account management; 18 provinces, 170 cities, 795 counties, 4,704 institutions, other departments and units opened multiple accounts, and 2,707 illegally opened accounts; The budgets of social insurance funds in 7 provinces, 42 cities and 326 counties are not standardized, and the social insurance funds closed by 150 units are not included in the final accounts of local social insurance funds; 5 provinces, 37 cities 1, 5 1 county social security, taxation and other departments owe 8010.6 billion yuan in social insurance premium income or employment security fund for the disabled; 4 provinces, 3 1 city, 16 counties irregular management adjustment fund130.9 million yuan; The social security fund of 39.405 billion yuan has problems such as accounting and accounting errors.
-business management in some areas is not standardized enough. 13 provincial level, 144 city level, 1099 county 56535438+000 billion yuan financial subsidy funds were not fully disbursed in time; Five provincial, 2 1 city, 102 county tax collection agencies failed to collect social insurance premiums of 3.255 billion yuan; Six provincial, 24 municipal and 70 county-level collection agencies arbitrarily reduced or exempted social insurance premiums by 2.707 billion yuan; Four provinces1eight cities and 90 counties reduced the employment security fund for the disabled by 20 1 1 100 million yuan; 3 1 province, 274 cities and 1 2 14 counties, the insured units and individuals paid 9.87 billion yuan less in social insurance premiums by underreporting the payment base. 82 counties in 4 provinces 19 concealed the arrears of 79140,000 yuan; 3 provinces, 2 cities and 5 counties write off the arrears of 6 1.83 million yuan without authorization; 12 province, 84 cities and 436 counties owe 37.076 billion yuan in premiums; Two provinces 1 city and 59 counties use 1.756 million yuan of new rural insurance and urban residential insurance personal account funds to pay basic pensions; 1 province, 12 cities and 48 counties failed to pay social insurance premiums as required1.01.200 million yuan; 2 provinces, 2 1 city, and 246 counties failed to pay social security benefits or reimburse medical expenses 654.38+33.4 million yuan in time; In some areas, there are other problems of irregular business management, such as material payment, involving 23.56 billion yuan; In some places, there is still a phenomenon that individual accounts for basic old-age insurance are not established in time for the insured.
-Some people's relevant safety policies have not been fully implemented. By the end of 20 1 1, there were still 192900 landless peasants who failed to participate in social security as required; 20 1 1, 1275700 landless peasants participate in social security such as providing for the aged, but their treatment is lower than the local rural minimum living standard. Among the enterprises that conducted audit spot checks on migrant workers, 1. 579 million migrant workers participated in some insurances, and 266 1 10,000 migrant workers did not participate in five social insurances, accounting for 9.52% of the spot checks.
-Social insurance funds in some industries and units are still closed. By the end of 20 1 1, there were 177 units that still managed social insurance funds of 37.758 billion yuan by themselves, of which 54 units implemented policies different from the local payment base and proportion, and 56 units implemented methods different from the local social security treatment. 20 1 1, in 9 provinces and 22 cities of 8 provinces, the basic labor insurance fund of construction enterprises was collected and managed by the construction administrative department in accordance with the relevant policies and regulations promulgated by the former Ministry of Construction in the 1980s and 1990s, and the expenditure was152.26 million yuan, of which 333 million yuan was used for the working expenses of the construction administrative department.
-Provincial overall planning of basic endowment insurance for enterprise employees in some provinces has not yet been fully realized. According to the national regulations, the basic old-age insurance for enterprise employees should be coordinated at the provincial level, but as of the end of 20 1 1, there are still 17 provinces in China that have not fully reached the "six unifications" standard of provincial-level overall planning.
-The information construction of operation and management lags behind. Social security involves many departments and levels and concerns thousands of households. Informatization of management means and methods is very important, but the national unified information platform has not yet been built, which is not conducive to scientific decision-making and refined management. By the end of 20 1 1, there were 336 counties in the new rural cooperative medical system and 657 counties in the minimum living security system. Although the relevant departments have strengthened the informatization construction of the new rural endowment insurance in recent years, there are still 472 counties that have not implemented the informatization management of the new rural endowment insurance. By the end of 20 1 1, the social security information system had been put into use for 8.957 billion yuan, but the standards were not uniform, the data were scattered, and there were information "islands" in different degrees. Part of the information system data quality is not high, the data between social security related departments also failed to fully share * * *, there are 19 provinces at the corresponding level,
Social insurance agencies in 226 cities and 1823 counties have not established information communication mechanisms with the departments of industry and commerce, civil affairs and public security. The audit spot check found that the social security department did not grasp the death information of the insured object in time because of the unavailability of information, and distributed 65.438+75 billion yuan of pensions and subsistence allowances to 72,000 dead people.