Chapter 1 General Provisions Article 1 is to regulate the financial management behavior of the Beijing Rural Social Pension Insurance Fund (hereinafter referred to as the "Rural Insurance Fund"), strengthen the management of the Rural Insurance Fund, and safeguard the legitimate rights and interests of insurance subjects. According to the "People's *** of the People's Republic of China"

and the State Budget Law, the "Regulations of the People's Republic of China and the State Budget Implementation Regulations", the "Guiding Opinions on the Construction of the Rural Social Pension Insurance System in Beijing" (Jingzhengbanfa [2005] No. 62) and the "About the Implementation of Beijing's Rural Social Pension Insurance System"

The document "Specific Measures for Guiding Opinions on the Construction of the Pension Insurance System" (Jinglaoshe Nongfa [2006] No. 75) stipulates that these measures are formulated.

Article 2 These Measures shall apply to the financial management of agricultural insurance funds by the financial departments responsible for the management of agricultural insurance funds and the handling agencies of the labor and social security departments responsible for the collection and payment of agricultural insurance funds (hereinafter referred to as the "handling agencies") within the jurisdiction of Beijing Municipality.

Article 3 Rural social pension insurance is guided by government organizations and farmers participate voluntarily. It is based on personal accounts, establishes a benefit adjustment mechanism, and adopts a cumulative pension insurance system.

The term "rural insurance fund" as mentioned in these Measures refers to special funds raised from individual contributions, collective subsidies, government subsidies, interest, and other legal means, and is used to protect the basic life of insured persons after they grow old.

Article 4 The task of financial management of agricultural insurance funds is to conscientiously implement relevant national laws, regulations, guidelines and policies, raise and use agricultural insurance funds in accordance with regulations; establish a branch financial management system, and strive to do a good job in fund planning, control, accounting,

Analyze and assess work, and truthfully reflect the status of fund income and expenditure; strictly abide by financial disciplines, strengthen supervision and inspection, and ensure the safety of agricultural insurance funds.

Article 5 The rural insurance fund is included in the district and county social security fund special financial account (hereinafter referred to as the "financial special account"), and is managed on two lines of revenue and expenditure. The funds are earmarked for exclusive use. No region, department, unit or individual may appropriate or misappropriate them.

Nor may it be used to balance the fiscal budget.

Chapter 2 Rural Insurance Fund Budget Article 6 The Rural Insurance Fund Budget (hereinafter referred to as the Fund Budget) refers to the annual fund financial revenue and expenditure plan prepared by the handling agency in accordance with the implementation plan and tasks of the agricultural insurance work and approved through prescribed procedures.

Article 7 Preparation of fund budget.

Before the end of the year, the handling agency shall prepare a draft fund budget for the next year in accordance with the form, time and preparation requirements stipulated by the financial department, based on the current year's budget implementation and the next year's fund collection plan and payment forecast.

Article 8 Approval of fund budget.

The annual fund budget draft prepared by the handling agency shall be reviewed and summarized by the labor and social security department and submitted to the financial department for review. The financial department shall promptly respond to the labor and social security department for approval and implementation, and report it to the higher-level finance and labor and social security department for record.

Article 9 Execution of the Fund Budget.

The handling agency must strictly implement the approved budget, carefully analyze the fund's income and expenditure, regularly report the budget implementation to the financial and labor departments at the same level, and strengthen fund monitoring. If problems are found, measures should be taken immediately to resolve them.

Article 10 Adjustment of fund budget.

When there is a need to adjust the budget under special circumstances, the handling agency shall prepare a budget adjustment plan, and the labor and social security department shall submit it to the financial department for review, and the financial department shall promptly respond to the labor and social security department for approval and implementation, and report it to the higher-level financial and labor and social security departments for filing.

Chapter 3 Fund Raising Article 11 Rural insurance funds shall be raised in accordance with regulations and on time.

No region, department, unit or individual may intercept.

Article 12 Rural insurance fund income includes: pension insurance premium income, interest income, financial subsidy income, other income, etc.

Pension insurance premium income refers to the pension insurance premiums paid by insured persons, collective subsidies, etc.

Interest income refers to the interest income obtained from using rural insurance funds to purchase state certificate bonds or depositing them in banks.

Fiscal subsidy income refers to the subsidies given by the financial department to the agricultural insurance fund.

Other income refers to income other than collected pension insurance funds and other income approved by the financial department.

Article 13 The handling agency shall, based on work needs, set up a rural insurance fund income account (hereinafter referred to as the "income account") in a state-owned or state-controlled commercial bank that is jointly recognized by the finance and labor and security departments at the same level.

The main purpose of the income account is to temporarily store the pension insurance premium income collected by the handling agency, temporarily store the interest income of the account, the interest income of the paying account and other income, etc.

In addition to transferring funds to the special fiscal account, income households are not allowed to engage in other payment transactions.

The income household has no balance at the end of the month.

Article 14 The handling agency must regularly deposit the collected rural insurance funds into the special financial account. When depositing the fund, the interest generated by the income-generating household and the interest transferred by the paying household must be turned over to the special financial account.

When making a deposit, fill in the invoice or transfer voucher (in multiple copies) issued by the bank, and fill in the income items and specific amounts.

Relevant departments or institutions keep accounts based on this voucher.

If regulations are not followed, the financial department shall entrust each account-opening bank to transfer all fund income to the special financial account at the end of the month.

Article 15 The district and county finance departments shall use the special transfer payment funds arranged by the municipal finance in accordance with the fiscal management system of the municipal and district and county tax sharing systems to subsidize farmers who participate in rural social pension insurance that year, establish benefit adjustment reserves, etc.

Specific measures shall be formulated by each district and county government.

Chapter 4 Fund Payment Article 16 Rural insurance fund expenditure refers to pension insurance payment.

Pension insurance expenditures refer to expenditures paid to insured persons in accordance with regulations.