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Principles to be followed in the supervision of social insurance funds
1, principle of independence. Administrative supervision of social insurance funds is a form of government's management of social insurance funds according to laws and regulations. Supervision institutions independently exercise administrative supervision power in accordance with laws and regulations, and are not interfered by any other unit or individual to ensure the seriousness, compulsion, authority and effectiveness of supervision.

2. The principle of justice. When performing its supervisory functions, the regulatory agencies shall, based on objective facts, take laws and regulations as the criterion, and comprehensively use administrative, economic and legal means to supervise and inspect the violations of rules and regulations of the handling agencies and related institutions. The supervision institution shall, in accordance with the principles of objectivity, fairness and openness, improve the transparency of law enforcement, unify and standardize the subject, object, purpose, means and procedures of supervision, so that the supervised person can fully understand his rights and obligations and consciously manage the fund according to law.

3. The principle of prudence. In accordance with the requirements of the fund for safety, liquidity and efficiency, the regulatory agencies set reasonable regulatory indicators, carefully evaluate and predict, control risks to the maximum extent, and promote the self-discipline of fund management and operation institutions.

4. Scientific principles. Regulators must establish a strict supervision system and a scientific and standardized supervision index system, adapt to the development and reform of the financial industry, use advanced science and technology, continuously improve the quality and efficiency of supervision, and promote the continuous improvement of fund supervision level.

First, the social insurance fund supervision includes the following contents:

(a) the implementation of social insurance fund management laws, regulations and national policies;

(two) the implementation of the budget and final accounts of the social insurance fund;

(3) Raising, expenditure and balance of social insurance funds;

(four) other matters of social insurance fund management.

Two, supervision institutions and their supervisors shall enjoy the following rights in performing their duties:

(a) require the supervised unit to provide or submit the social insurance fund budget or financial revenue and expenditure plan, budget implementation, final accounts, financial reports and other information related to the management of social insurance funds;

(two) to consult the accounting vouchers, accounting books, accounting statements and other information related to the management of social insurance funds of the supervised units;

(three) to investigate the supervision matters to the relevant units and individuals, and to obtain relevant certification materials;

(four) to correct or stop the behavior of the supervised unit to conceal, forge or alter accounting vouchers, accounting books, accounting statements and other information related to the management of social insurance funds;

(five) to correct or stop the behavior of the supervised unit to transfer or conceal the assets of the social insurance fund;

(six) to correct or stop other acts of the supervised unit in violation of laws and regulations on the management of social insurance funds.

Legal basis:

Measures for administrative supervision of social insurance funds

Article 4 Ministry of Human Resources and Social Security is responsible for the administrative supervision of the national social insurance fund. The local administrative departments of human resources and social security at or above the county level shall be responsible for the administrative supervision of social insurance funds within their respective administrative areas.

The administrative departments of human resources and social security can directly supervise the major supervision matters within the jurisdiction of the administrative departments of human resources and social security at lower levels.

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