Establish and improve the financial accounting system of the endowment insurance fund for urban residents. The endowment insurance fund for urban residents shall be included in the financial special account of social security fund, managed by two lines of revenue and expenditure, accounted for separately, and maintained and increased in accordance with relevant regulations. In the pilot stage, the endowment insurance fund for urban residents is temporarily managed by the pilot counties (cities, districts). With the expansion and opening of the pilot, the management level is gradually improved; Where conditions permit, city (state) level management can be directly implemented.