Chapter I General Provisions Article 1 According to 1 July 986 12, the Interim Provisions on Unemployment Insurance for Employees of State-owned Enterprises issued by the State Council, the Interim Provisions on the Implementation of Labor Contract System in State-owned Enterprises, and the 19871month 13, on Strengthening State-owned Enterprises issued by the Ministry of Finance. Article 2 Unemployment insurance funds for employees of state-owned enterprises (hereinafter referred to as unemployment insurance funds) and retirement pension funds shall be included in the state budget management as special revenues and expenditures. In addition to the national budget revenue and expenditure account table, a separate budget account of "social insurance fund revenue and expenditure category" is set up for special collection and expenditure. The specific subject setting shall be handled in accordance with the provisions of the Ministry of Finance. Article 3 The budget management of unemployment insurance funds and retirement pension funds shall follow the principles of unified national policies and plans, regional self-support and financial supervision. Article 4 Full-time agencies for unemployment insurance funds and social insurance agencies for retirement pension funds in various regions (hereinafter referred to as agencies) shall be managed according to the budgets of public institutions. The required management fees, approved by the finance department at the same level, are extracted from the "two funds". Article 5 Competent institutions at all levels shall actively organize revenues according to policies and systems, handle expenditures reasonably and economically according to budget plans, adhere to earmarking, observe financial discipline, and accept supervision by finance, auditing and banks. Article 6 The budget and final accounts of the unemployment insurance fund and the retirement pension fund shall be based on the cash basis, and each year from January 1st to December 31st shall be a budget year. Chapter II Budgeting Article 7 The grass-roots competent department of a county (city) shall, before the start of each budget year, prepare the income and expenditure budgets of the unemployment insurance fund and the retirement pension fund and the management fee budget of the competent department according to the financial system, expense standard and budget format stipulated by the superior, and report them to the county (city) finance department for approval after being audited by the competent department, and then implement them after being approved by the county (city) people's government. At the same time, the financial department will send a copy of the approved budget to the financial departments of provinces, autonomous regions and municipalities directly under the central government for the record (whether it is necessary to summarize by city, prefecture and union shall be decided by the financial departments of provinces, autonomous regions and municipalities directly under the central government). Eighth local (city, state, Union) and the competent departments of provinces, autonomous regions and municipalities directly under the central government shall prepare the annual budget for management fees according to the above provisions before the annual budget begins. It shall be implemented after being examined and approved by the finance department at the same level. Article 9 The financial departments of provinces, autonomous regions and municipalities directly under the Central Government shall summarize the management fee budgets of county (city) unemployment insurance funds, retirement pension funds and competent institutions at or above the county (city) level, and submit them to the Ministry of Finance in duplicate within two months after the beginning of each year, with a copy to the central competent department. The Ministry of Finance shall summarize and report in accordance with the budget examination and approval procedures prescribed by the state. Chapter III Report on Budget Implementation Article 10 Local competent departments at all levels shall regularly report the budget implementation of unemployment insurance funds and retirement pension funds to the financial departments and competent departments at the same level. The financial departments at all levels shall report the budget implementation step by step on a quarterly basis. The financial departments of all provinces, autonomous regions and municipalities directly under the Central Government shall report the implementation of the summary budget to the Ministry of Finance within 20 days after the end of each quarter. Chapter IV Compilation and Examination of Final Accounts Article 11 Local competent departments at all levels shall, after the end of each year, compile and examine the annual final accounts of unemployment insurance funds and retirement pension funds step by step in a timely, accurate and complete manner, and report them to the finance department at the same level for approval after being examined by the competent departments. Among them, the county (city) accounts submitted to the finance department at the same level for approval, and the county (city) people's government for verification; The final accounts of management fees of the competent departments at or above the county (city) level shall be reported to the finance department at the same level for approval.

The annual final accounts summarized by the financial departments of all provinces, autonomous regions and municipalities directly under the Central Government shall be submitted to the Ministry of Finance in duplicate within two months after the end of each year, with a copy to the central competent department 1 copy. The Ministry of Finance shall summarize and report the final accounts in accordance with the procedures for examination and approval prescribed by the state. Twelfth departments at all levels of the "two funds" annual final balance should be promptly deposited in the "two funds" financial interest-bearing account. With the approval of the finance department at the same level, the fund is special. Chapter V Other Article 13 The budget management measures of the central competent department, which are approved by the state and implemented separately according to the whole system, shall be directly reported to the Ministry of Finance for examination and approval according to the procedures stipulated in these measures, and copied to the Ministry of Labor and Personnel. Fourteenth provinces, autonomous regions and municipalities directly under the central government (or cities) as a unit to carry out the overall management of the "two funds", according to the procedures stipulated in these measures.

Measures for the budget management of cities under separate state planning shall be implemented in accordance with the general principles. Fifteenth budget, final accounts and budget implementation report form requirements should be arranged separately. Article 16 The financial departments of all provinces, autonomous regions and municipalities directly under the Central Government may, in accordance with the principles stipulated in these Measures and in light of the actual situation, formulate specific implementation measures. Seventeenth the provisions shall come into force as of January 1st, 1987. The Ministry of Finance shall be responsible for the interpretation of the problems in implementation.