Legal analysis: According to the annual report on the development of social insurance in China, Guangdong Province ranked first with the accumulated balance of 725.8 billion yuan, followed by Beijing, followed by Jiangsu, Zhejiang, Shandong, Sichuan, Shanhai, Shanxi and other cities. Among more than 3 provinces, Heilongjiang has the lowest value of-23.2 billion yuan, and its assets become negative.

legal basis: article 7 of the labor law of the people's Republic of China. the state develops social insurance, establishes a social insurance system and sets up a social insurance fund, so that workers can get help and compensation in cases of old age, illness, work injury, unemployment and maternity. Article 73 stipulates that workers shall enjoy social insurance benefits in accordance with the law under the following circumstances: 1. Retirement; 2. Illness and injury; 3. Work-related disability or occupational disease; 4. Unemployment; 5. Fertility.