According to the spirit of "Decision of Hunan Provincial People's Government on Improving the Basic Old-age Insurance System for Enterprise Employees" (Xiangfa [2006] No.38), since June 2007, with the correct leadership of the Provincial Department of Labor and Social Security and the close cooperation of the Provincial Department of Finance, social security agencies at all levels in the province have started to reissue basic pensions for enterprise retirees with historical arrears. After more than two years' efforts, by the end of 2009, our province had fully completed the work of making up the historical arrears, effectively safeguarding the rights and interests of employees and social stability. The payment of historical arrears is divided into two stages. The first stage, from June 2007 to March 2008, mainly completed the replacement of historical arrears of social security institutions. Social security agencies at all levels in the province reissued 444 million yuan, involving enterprises 1429 households and retirees170,400 people, with a per capita replacement of 2,606 yuan. In the second stage, from September 2008 to June 2009, enterprises in difficulty repaid11623.7 million yuan, including 575.3 million yuan from the pension fund and 484.3 million yuan from the government, involving 1840 enterprises and retirees1360000. In order to pay back the historical arrears of Huimin, the Provincial Social Security Bureau mainly adopts the following measures and methods:

The first is to find out the base and clarify the policy. In the second half of 2005, the Provincial Social Security Bureau began to organize agencies at all levels in the province to make a thorough statistics on the historical arrears. In 2007, he went to Hengyang, Shaoyang, Yiyang and other more than 20 cities and counties with large historical arrears to conduct special research, and held many symposiums for relevant personnel in various fields to grasp the situation and listen to opinions. On this basis, we worked with the Provincial Department of Finance to formulate policies and measures to repay historical arrears, and in the name of the Provincial Department of Labor and Social Security, we successively issued the Notice on Repaying the Basic Pension owed by Social Security Institutions to Enterprise Retirees (Xiang Lao She Gong Zi [2007]119) and the Notice on Repaying the Basic Pension owed by Enterprises to Retirees (Xiang Lao She Gong Zi [ Clearly does not include the arrears before the establishment of the unified account system of enterprise basic old-age insurance; Does not include the arrears of the enterprise before insurance; Excluding the expenses other than the overall project; Collective enterprises that agree to participate in the basic old-age insurance shall not be included in the expenses exceeding the agreed standards; The arrears of closed, bankrupt, reorganized and restructured enterprises and the arrears reissued by other means are not included. The part of the enterprise's arrears caused by the "blocking" of the organ shall be reissued by the organ; The enterprise fails to stop, and the enterprise is in arrears. Among them, the difficult enterprises that are unable to reissue are reissued with the help of the government at the same level. If the government is unable to help, it will be approved by the Provincial Department of Labor and Social Security, and the Provincial Department of Finance will use the endowment insurance balance fund to help reissue. Enterprises that have been reorganized or closed down and gone bankrupt have historical arrears, which shall be treated as heritage by the government at the same level.

The second is to standardize procedures and directly supplement people. In order to verify the amount of arrears and ensure the replacement in place, the Provincial Social Security Bureau has established a "three-level audit" system and a "five-step payment" procedure. "Three-level audit", that is, the county-level social insurance agency, in conjunction with the labor and social security, finance, auditing and other departments at the same level, verifies the number and amount of arrears through audit; City agencies in conjunction with the same level of labor and social security, the financial sector to conduct spot checks and summary; The provincial social security bureau finally verified and confirmed. "Five-step issuance" refers to the working procedures of enterprise declaration, government department audit, reissue result publicity, retiree signature and bank passbook issuance.

The third is strict discipline to ensure stability. In the process of making up the historical arrears, in order to ensure the safety of the fund and maintain social stability, the Provincial Social Security Bureau has taken a series of effective measures. Where there are more arrears, a leading group for the replacement of historical arrears, headed by the mayor in charge and attended by relevant departments of labor and social security, finance, state-owned assets, supervision and auditing, should be established to be responsible for the research, coordination and supervision of major issues; A detailed emergency plan has been formulated to deal with possible mass incidents, and efforts have been made to solve problems locally and in the bud to ensure the stability of enterprises and society; A strict special audit system has been established to supplement funds. Units and individuals who falsely report, overstate or deliberately take financial funds should be held accountable to ensure that the supplementary funds are earmarked and operated safely.