Relevant provisions of People's Republic of China (PRC) Social Insurance Law:
Chapter X Social Insurance Supervision
Article 76 The standing committees of people's congresses at various levels shall hear and consider the special work reports of the people's governments at the corresponding levels on the revenue and expenditure, management, investment operation and supervision and inspection of social insurance funds, organize law enforcement inspections on the implementation of this Law, and exercise their supervisory functions and powers according to law.
Article 77 The social insurance administrative department of the people's government at or above the county level shall strengthen the supervision and inspection of the employers and individuals' compliance with social insurance laws and regulations.
When the administrative department of social insurance carries out supervision and inspection, the employer and individual under inspection shall truthfully provide information related to social insurance, and shall not refuse to inspect or make false reports or conceal.
Article 78 The financial department and the auditing organ shall, according to their respective functions and duties, supervise the income and expenditure, management and investment operation of social insurance funds.
Article 80 The people's government in the overall planning area shall set up a social insurance supervision committee composed of representatives of employers, insured persons, trade union representatives and experts. , master and analyze the income and expenditure, management and investment operation of social insurance funds, put forward opinions and suggestions on social insurance work, and implement social supervision.
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