(1) The financial management department or corresponding professional posts shall be set up in the county management center, and full-time accountants and cashiers shall be equipped. The financial personnel shall have a college degree or above or corresponding professional and technical titles, and they shall be trained in rural social endowment insurance at or above the municipal level and hold relevant certificates.

(2) The accounting work of rural social endowment insurance shall be carried out in accordance with the Accounting Law of the People's Republic of China and relevant national laws and regulations, and in accordance with the Notice of Beijing Municipal Bureau of Labor and Social Security on Forwarding Relevant Contents of Adjusting the Accounting System of Rural Social Endowment Insurance.

(3) Establish a budget and final accounts system. At the beginning of each year, the district/county management center shall prepare this year's rural social endowment insurance fund revenue and expenditure plan and unit fund revenue and expenditure plan, report them to the district/county labor and social security department for review, and implement them after being approved by the municipal business management department. At the end of each year, make final accounts of funds and funds, prepare financial activity reports, and report the implementation to the county labor and social security departments and municipal business management departments.

(4) Rural social endowment insurance funds and unit funds must be stored separately, managed separately and earmarked.

(5) Collection of endowment insurance premium. The financial and auditing departments shall supervise the insurance premium collection links between counties and townships, townships and villages (payment units), improve financial procedures, check whether the Payment Schedule and the Receipt are consistent, and urge the insurance premium to be paid in full and on time.

(6) Pension insurance payment. Strictly implement the relevant policies and regulations on the payment of insurance benefits, ensure that the payment amount is accurate, and allocate insurance benefits in full and on time. The financial and auditing departments shall supervise the relevant units that implement socialized distribution in districts and counties, and pay insurance benefits to avoid the phenomenon of wrong distribution and default.

(7) Responsibility payment accounting. The liability premium is the net premium (collected insurance premium minus management service fee) and the accumulated amount of interest payable on it. County management center must be strictly in accordance with the provisions of the standards and methods of accounting and full transfer of responsibility, not to change the accounting standards and methods.

year-end liability fund = liability fund of the previous year+income of endowment insurance premium during the year-expenditure of endowment insurance premium during the year+interest payable during the year.

interest payable in the year = [annual liability fund ×36 (day)+annual pension insurance premium income-annual pension insurance premium expenditure] × accounting standard of liability fund (annual compound interest rate) ÷36 (day)

liability fund is only used for pension insurance premium expenditure, and it is strictly prohibited to use it for other purposes.

(8) Adjustment fund accounting. The adjustment fund is the sum of the operating income and other income of the insurance fund, MINUS the expenses approved to make up for the shortage of funds and the handling fee of financial institutions, and the balance after accrued interest payable according to the standard. The county management center must carry out accounting in strict accordance with the prescribed standards and methods and carry forward the adjustment funds truthfully, and shall not change the accounting standards and methods by itself.

year-end adjustment fund = adjustment fund in the previous year+interest income in the year+other income-interest payable in the year-other expenses adjustment fund is mainly used to adjust the loss of liability funds, and part of it can be used to make up for the shortage of management fees. The use of adjustment funds must be reviewed by the district and county labor and social security departments and reported to the municipal business management department for approval.

after approval, transfer funds are used to make up for the shortage of funds, and the subjects of "other expenses" and "bank deposits" are debited in the fund account, and the subjects of "bank deposits" and "business income" are debited in the fund account (separate detailed accounts according to sources).

(9) Management of monetary funds. Insurance fund households, in principle, cannot retain cash and must handle the transfer and settlement business in the bank; The retention of unit funds, cash transactions and reserve funds shall be implemented in accordance with the relevant provisions of finance and banks.

accounting files shall be sorted, filed, filed and kept in time according to regulations. Personnel transfer should strictly fulfill the handover procedures according to regulations.