1. Ensuring the safety and integrity of the fund is the direct goal of fund supervision. No matter from the income and expenditure process or from the specific operation, there are hidden risks in social insurance funds. The bigger the fund, the greater the risk of the fund. Once the risk occurs, it will directly affect the realization of the treatment of social security objects and the economic and social stability of the country. Therefore, the state must take effective measures to strictly supervise the fund, so as to establish a "firewall" and "isolation belt" to avoid the risk of the fund and ensure the safety and integrity of the fund;

2. It is conducive to safeguarding the legitimate rights and interests of workers, and safeguarding the legitimate rights and interests of workers is the fundamental purpose of fund supervision. Social insurance fund is a special fund established by the state in accordance with laws and regulations to exercise social management functions and protect the basic living needs of workers due to old age, unemployment, illness, disability and childbirth. It is the "hard-earned money" and "life-saving money" of workers. Because it is difficult for the public to fully understand the management and operation of the fund, its interests are often easily infringed, which requires the fund supervision institution to strictly supervise the fund operation on behalf of the insured to effectively safeguard the legitimate rights and interests of workers.

Legal basis: Article 64 of People's Republic of China (PRC) Social Insurance Law.

Social insurance funds include basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund. All social insurance funds shall be accounted for according to the types of social insurance, and a unified national accounting system shall be implemented.