The unemployment insurance fund is managed by two lines of revenue and expenditure, and the accounting is based on cash basis. Financial management includes income, expenditure, accounting, budget and final accounts.

the handling agency shall regularly check with the tax authorities, financial departments and banks. If there are differences in reconciliation, the reasons shall be found out one by one and adjusted to ensure that the accounts, accounts and accounts are consistent. First, the agency shall confirm the information of unemployment insurance fund income, superior subsidy income, subordinate income and transfer income, and make corresponding records according to the regulations.

2. The handling institution shall transfer all the income household deposits to the financial special account at the end of each month according to the regulations.

iii. if the insured units or individual employees are organized within the province (autonomous region or municipality directly under the central government) to transfer or change their work units across the overall planning areas, and unemployment insurance premiums need to be transferred according to regulations, and if the unemployed people flow across provinces (autonomous regions and municipalities directly under the central government) during the period of receiving unemployment insurance benefits, the handling agency shall record the unemployment insurance premiums (expenses) accordingly. A, agencies according to the unemployment insurance fund expenditure plan, fill in the monthly payment application form, and indicate the expenditure items, stamped with the special seal for the unit, submitted to the finance department at the same level for review within the specified time, and confirm the financial accounts allocated to the expenditure account.

2. The handling institution rechecks the data such as the approved summary table of unemployment insurance benefits's expenditure, and after rechecking it correctly, the funds will be allocated from the expenditure households.

3. If the insured units or individual employees are organized to transfer or change their work units across the provinces (autonomous regions and municipalities directly under the Central Government) and unemployment insurance premiums need to be transferred according to regulations, and the unemployed people flow across provinces (autonomous regions and municipalities directly under the Central Government), the handling agency will confirm the account opening bank and account number with the handling agency in the transfer place according to the Certificate of Transfer of Unemployment Insurance Relationship of the Insured Units, the Certificate of Transfer of Unemployment Insurance Relationship of the Unemployed Persons and related materials.

4. The handling agency shall allocate the transfer expenses, subsidies to lower-level expenditures, and upper-level expenditures from the expenditure households according to relevant regulations or plans. First, according to the income of the fund, the agency shall fill in the income accounting voucher in time.

(1) The income of unemployment insurance premium collected by the agency shall be recorded in the accounting voucher according to the original voucher issued by the bank, the special receipt of unemployment insurance fund, and the Summary Table for Verification of Unemployment Insurance Payment (Table 3-6).

the income of unemployment insurance premium collected by the tax authorities is based on the payment voucher of the financial special account issued by the financial department or the general tax payment book or tax payment voucher issued by the tax authorities, and the accounting voucher is filled in according to the paid list of unemployment insurance premium provided by the tax authorities.

(2) For the interest formed by "income household deposit", "expenditure household deposit", "financial special account deposit" and "bond investment", the accounting voucher shall be filled in according to the original voucher issued by the bank and the financial special account payment voucher issued by the financial department and the copy of the original voucher stamped with the special seal.

(3) For the financial subsidy income included in the financial special account, the accounting voucher shall be filled in according to the payment voucher of the financial special account issued by the financial department and the copy of the original voucher stamped with the special seal.

(4) Transfer income transferred to income households or special financial accounts shall be filled in with accounting vouchers according to the original vouchers issued by banks or the vouchers issued by financial departments for special financial accounts, and registered for future reference.

(5) For the higher-level subsidy income and the lower-level income, the accounting vouchers shall be filled in according to the original vouchers issued by the bank or the vouchers issued by the financial department for the payment of special financial accounts.

(6) For other incomes such as late payment fees, the accounting vouchers shall be filled in according to the original vouchers issued by the bank or the vouchers issued by the financial department for payment and allocation of special financial accounts.

2. For each fund expenditure incurred, the handling institution shall fill in the expenditure accounting voucher in time as required.

(1) For the expenses such as unemployment insurance, medical subsidy, funeral pension subsidy, vocational training and employment introduction subsidy, and other expenses, the accounting vouchers shall be filled in according to the stub of the transfer cheque, the original vouchers issued by the bank and relevant distribution materials. The basic living security subsidy expenditure shall be filled in with the accounting voucher by the financial account payment voucher issued by the financial department.

(2) Transfer expenses, and fill in accounting vouchers according to the original vouchers issued by the bank, the Certificate of Transfer of Unemployment Insurance Relationship of the Insured Unit and the Certificate of Transfer of Unemployment Insurance Relationship of the Unemployed.

(3) subsidizing the lower-level expenditures and solving the higher-level expenditures, and filling in the accounting vouchers with the original vouchers issued by the bank or the vouchers issued by the financial department.

(4) other non-unemployment insurance benefits expenditures (such as interest on temporary loans) approved by the financial department are accounted for in the "other expenditures" and transferred from the expenditure account or financial special account. The handling agency shall fill in the accounting voucher with the original voucher issued by the bank or the financial account payment voucher issued by the financial department.

3. For the national bonds purchased with the surplus fund or the time deposits transferred according to regulations, the handling institution shall fill in the accounting voucher with the payment voucher of the financial special account issued by the financial department and the copy of the original voucher stamped with the special seal.

4. The handling institution shall register cash book, Income Account Deposit Journal, Expenditure Account Deposit Journal and Financial Account Deposit Journal according to the receipt and payment vouchers. Summarize accounting vouchers by subject classification, make subject summary table and register general ledger.

5. The handling institution shall regularly check the "income household deposit journal" and "expenditure household deposit journal" with the "bank statement", and check the "financial special account deposit journal" with the financial department statement. At the end of each month, if there is any difference between the book balance of income households' deposits, the book balance of expenditure households' deposits and the balance of bank statements, and if there is any difference between the book balance of unemployment insurance fund deposits in financial accounts and the balance of financial sector statements, the handling agency shall prepare monthly reconciliation tables of bank income households' deposits, bank expenditure households' deposits and financial accounts' deposits, and the adjustments are consistent.

VI. The agency shall prepare accounting statements on a regular basis according to the general ledger and subsidiary ledger. A, before the end of the year, the agency according to the implementation of this year's fund budget and the next year's fund revenue and expenditure forecast, the preparation of the next year's fund budget draft, according to the procedures for approval.

2. The handling institution shall fill in the budget statement according to the approved budget, and report the budget implementation on a regular basis according to the income and expenditure of the fund.

iii. when the budget needs to be adjusted due to special circumstances, the agency shall prepare a budget adjustment plan and submit it for approval according to the procedures. A, agencies according to the requirements of the preparation of final accounts, before the end of the year to check the income and expenditure, clean up the current accounts, with the bank, financial accounts, the Treasury reconciliation, and year-end closing.

2. after the end of the year, the handling institution shall, according to the requirements of final accounts preparation, prepare the balance sheet, fund income and expenditure statement, relevant schedules and financial statement, conduct financial analysis on important indicators, form the annual fund financial report, and submit it for approval according to procedures.