The decision-making indicators in the performance indicators of social insurance fund budget mainly include (fund expenditure budget, fund income budget) and adjustment and improvement.

1. Decision indicators mainly include the formulation, adjustment and improvement of policies related to social insurance fund management.

2 process indicators mainly include the implementation of social insurance fund management, fund budget management, risk prevention and control and other related policies.

3. Output indicators mainly include the quantity, quality, timeliness and cost of capital revenue and expenditure.

The targets of budget performance management of social insurance funds are all kinds of social insurance funds, including: basic endowment insurance funds for enterprise employees, basic endowment insurance funds for urban and rural residents, basic endowment insurance funds for institutions, basic medical insurance funds for employees (including maternity insurance), basic medical insurance funds for urban and rural residents, industrial injury insurance funds, unemployment insurance funds, and other social insurance funds established according to national laws and regulations and included in budget management.

The "Measures" clarify that the budget performance management of social insurance funds is led by the financial department, and the social insurance administrative department, social insurance agency and tax department cooperate closely.

The financial department is mainly responsible for taking the lead in formulating performance management methods, performance evaluation schemes and index systems, reviewing and issuing performance targets, organizing and guiding performance monitoring and performance evaluation, examining and approving performance evaluation reports, feeding back and applying performance evaluation results, and promoting the disclosure of performance information.

The administrative department of social insurance is mainly responsible for the preliminary examination of performance targets, guiding agencies to carry out performance monitoring and performance evaluation, forming and submitting performance evaluation reports to the financial department, and putting forward suggestions on the application of performance evaluation results.

Social insurance agencies and tax departments are specifically responsible for performance target formulation, operation monitoring, performance self-evaluation, and application of results. Relevant departments should perform their duties and form a joint force.

The "Measures" propose that the central level is responsible for formulating the national social insurance fund budget performance management system, promoting the construction of social insurance fund performance index system and performance management informationization, reviewing and issuing provincial and regional performance targets, guiding local governments to carry out performance management-related work, and conducting performance evaluation for each province in due course.

The provincial level is responsible for formulating the regional performance targets of the province and reporting them to the central government for examination, then implementing them or decomposing them and distributing them to the overall planning areas, organizing, coordinating, guiding and assessing them, and carrying out provincial performance evaluation. The overall planning area is specifically responsible for the budget performance target management, performance operation monitoring, performance evaluation and result application of social insurance funds in this area.

After the implementation of national overall planning for the basic old-age insurance for enterprise employees, the performance management of each province is undertaken by the provincial level.