Social insurance fund is a fund raised by the state for holding social insurance undertakings, which is used to pay insurance benefits and allowances enjoyed by workers due to temporary or permanent loss of working ability or job opportunities. Management system of social insurance funds Article 1 In order to ensure the safety and integrity of social insurance funds, standardize and strengthen the financial behavior of social insurance agencies in handling social insurance funds, and safeguard the legitimate rights and interests of the insured, this system is formulated in accordance with national laws and regulations on social insurance. Article 2 The social insurance fund mentioned in this system refers to the endowment insurance fund. The administrative department of labor security of the people's governments at or above the county level shall be in charge of the supervision of social insurance funds within their respective administrative areas. Article 3 Social insurance agencies at all levels shall conscientiously implement relevant national laws, regulations, principles and policies, raise and use funds according to law, establish and improve financial management systems, make efforts to plan, control, calculate, analyze and assess funds, truthfully reflect the income and expenditure of funds, strictly abide by financial discipline and ensure the safety of funds. Article 4 All kinds of social insurance funds shall be included in the financial special account of social security funds (hereinafter referred to as "financial special account"), and the management of revenue and expenditure shall be carried out separately, and the special funds shall be used exclusively. No department, unit or individual may occupy or misappropriate the funds, and the financial department may not use the funds to balance the financial budget. Article 5 Social insurance agencies shall strictly implement the financial system, accounting system and management regulations on the separation of income and expenditure of social insurance funds. Article 6 Standardize financial management and strengthen basic accounting work. (a) establish and improve the social insurance fund management monthly, quarterly and annual reconciliation system, timely check the fund income households, expenditure households and fund financial accounts, to ensure that the fund financial accounts and income households, expenditure households fund accounts, accounts, and timely transfer of data and vouchers. (two) the implementation of full settlement, full payment, to ensure the timely and full storage of social security funds and timely transfer and disbursement. (three) all kinds of social security funds shall be classified into accounts, closed operation, separate accounting, earmarking and self-balancing, and shall not be misappropriated and adjusted. Do a good job in the management and data recording of social insurance personal accounts. Seventh to strengthen the management of surplus funds. At the beginning of the year, the agency shall submit the fund balance distribution plan to the financial department. In addition to the necessary payment fees, all the remaining funds should be transferred to the time deposits of state-owned commercial banks or the purchase of government bonds, and the current deposits will bear interest at the national three-month time deposit rate for the same period. Units with more fund balances, agencies should promptly put forward suggestions on funding arrangements to the financial sector. Eighth to strengthen the internal monitoring work, realize the informationization of social security fund management. (a) social security fund agencies should establish an internal monitoring mechanism, improve the internal management system, strengthen their own internal supervision. If the fund status should be announced and made public according to law, it should be publicized to the public according to regulations and accept social supervision. (two) the establishment of the insured and insured payment information database, personal account database, fund management database, relying on information technology, to carry out social publicity of fund management, convenient for inquiry and effective supervision. (three) in accordance with the relevant requirements of the national archives management, properly manage all kinds of related business and accounting files, and provide basic conditions for the implementation of supervision. We should actively cooperate with the supervision and inspection work of social security fund supervision institutions and consciously accept the supervision and inspection.