Article 1 In order to strengthen the management of the basic endowment insurance fund for enterprise employees, safeguard the interests of enterprise employees and retirees, and ensure the safety and integrity of the basic endowment insurance fund for enterprise employees, According to the Notice of the Ministry of Finance, the Ministry of Labor, the People's Bank of China and State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Provisions on the Management of Two Lines of Income and Expenditure of the Basic Old-age Insurance Fund for Enterprise Employees (Cai She Zi [1998] No.6) and the Notice of the People's Government of Henan Province on Printing and Distributing the Implementation Opinions on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees in Henan Province (JUNG WOO [1998) Article 2 The basic old-age insurance fund for enterprise employees refers to a special fund that is paid by enterprises and individual employees respectively according to a certain proportion of total wages and payment wages in accordance with the provisions of the state, and is raised to ensure the basic livelihood of enterprise employees after retirement. Article 3 The basic endowment insurance fund for enterprise employees shall be gradually incorporated into the social security budget management. Before the establishment of the national social security budget system, the basic old-age insurance fund was included in the separate financial account of the social security fund, with two lines of revenue and expenditure, special management and special fund. No place, department, unit or individual may occupy, misappropriate or balance the financial budget. Article 4 The basic old-age insurance fund for enterprise employees shall be fully collected and allocated (all system units in the original industry shall be temporarily implemented according to the original method). Fifth social insurance agencies after the end of the budget year, in accordance with the provisions of the financial sector to prepare the next year's basic old-age insurance fund revenue and expenditure plan.

After the basic old-age insurance fund revenue and expenditure plan is audited by the social insurance department, reviewed by the financial department and approved by the people's government at the same level, the financial department shall promptly reply to the social insurance agency.

After the basic old-age insurance fund revenue and expenditure plan is approved by the government at the same level, it should be reported to the financial department at the next higher level, social insurance agencies and social insurance departments for the record. Article 6 Social insurance agencies shall implement the financial system and accounting methods of the basic old-age insurance fund for enterprise employees uniformly formulated by the financial department. Article 7 The basic endowment insurance fund shall be deposited in state-owned commercial banks. The social insurance agency and the financial department shall open the following three special accounts in the bank determined through consultation:

(a) social insurance agencies to open a "basic old-age insurance fund income households", the main purpose of this account is:

1, temporarily receive the basic old-age insurance premium;

2, temporary lower social insurance agencies to solve the basic old-age insurance fund income or higher social insurance agencies allocated the basic old-age insurance fund income;

3 temporary interest income of this account and "expenditure account";

4. Temporary overdue fine income;

5. Interim financial subsidy income;

6. Temporary storage of other income.

In addition to paying the basic old-age insurance fund and interest to the financial special account of the social security fund, no other expenses may occur in this account; All the funds in this account will be transferred to the financial special account of social security fund at the beginning of each month 10.

(two) the financial sector to open a "social security fund financial account", the main purpose of this account is:

1, accept the basic endowment insurance fund allocated by the income households of social insurance agencies;

2, accept the maturity of the principal and interest of the national debt and the interest income formed by the funds of this course;

3. Allocate funds to purchase government bonds;

4, according to the social insurance agency's plan to transfer the basic old-age insurance fund to the social insurance agency's expenditure account.

(three) social insurance agencies to open the "basic old-age insurance fund expenditure account", the main purpose of this account is:

1, accepting the basic endowment insurance fund allocated by the financial special account of the social security fund;

2, temporary 1 to 2 months of basic old-age insurance payment;

3. The temporary bank pays the interest on the funds in the account, and transfers the interest income of the account to the income households of the basic old-age insurance fund on a monthly basis;

4. Pay the basic pension for retirees;

5, pay bank fees and the insured's salary relationship to transfer expenses;

6, to the higher or lower social insurance agencies income households or transfer the basic old-age insurance swap fund. Article 8 The basic endowment insurance fund for enterprise employees shall be paid by enterprises or individual employees in accordance with the prescribed payment ratio. Article 9 The basic old-age insurance fund for enterprise employees shall be used for the basic old-age insurance for employees in accordance with state regulations.

From 1999 65438+ 10/0/,the funds of pension insurance agencies at all levels shall be allocated by the finance according to the standard of full supply to institutions, and shall not be drawn from the pension insurance fund in proportion. Special funds are arranged according to the actual work needs and the principle of zero-based budget. Article 10 The social insurance agency shall, according to the annual expenditure plan, put forward a plan for the use of funds to the financial department at the same level at the beginning of each month, and after being audited by the financial department, transfer the funds from the financial special account of the social security fund to the expenditure account of the social insurance agency in time. Eleventh social insurance agencies should use the funds received from the financial department in accordance with the prescribed purposes. Where conditions permit, socialized distribution of pensions can be implemented. The basic old-age insurance adjustment funds of superiors and subordinates should be solved and allocated in time.