1, collection principle

On the basis of adhering to the "double burden" of social security fund units and employees, we will strengthen fund collection and actively solve the problems of arrears and expansion. In view of the current situation that some enterprises are in arrears with insurance premiums, agencies at all levels should intensify the collection and take measures in accordance with the relevant provisions of social insurance according to specific reasons.

To meet the conditions of insurance, there are funds to pay the unit, the social security institutions shall be ordered to pay within a time limit. Those who refuse to pay within the time limit may apply to the people's court for compulsory execution; For units with weak insurance awareness and economic affordability, we can consider relaxing the policy period and taking proper care of them by handling deferred payment or installment payment. Strengthen the collection and payment, expand the scope of social insurance, gradually increase the accumulation of funds, and strive to create a social security pattern of "everyone's self-protection and everyone's social security".

2. The management principle of "support by income, balance by itself, and have a slight balance"

The general fund balance in the special accounts of financial social security funds at all levels is large, which needs to be paid attention to by relevant departments. The large balance reflects the fund's good payment ability and strong guarantee strength, which is a gratifying phenomenon. However, to some extent, it also shows that the social security fund collection scheme is unscientific, and the scope and amount of payment are narrow, which greatly affects the full play of social security functions.

3, the principle of earmarking

The financial and social security departments and agencies at all levels should attach great importance to it politically and ensure that the funds are earmarked. First, it is necessary to ensure that the fund is paid in full and on time, and that all groups that meet the conditions for enjoying social insurance benefits in that year enjoy and receive social security assistance; Second, effective measures should be taken to prevent agencies at all levels from misappropriating social security funds.

The financial and auditing departments should start with the implementation and enforcement of the system and strengthen the supervision of the fund handling institutions. If the fund losses are caused by inadequate implementation of the system or other reasons, it shall be given a heavier punishment according to the regulations. Governments at all levels should give necessary support to those who misappropriate funds due to insufficient office funds.

4, the combination of investment and storage, the principle of maintaining and increasing value.

Due to the consideration of payment and capital security, the total amount of social insurance funds managed by governments at all levels used to purchase financial instruments with high safety factors such as government bonds is very small, and most social insurance funds are in the state of bank savings. This fund investment method does not consider the existence of the time value factor of money, and lacks the ability to resist risks. From the perspective of maintaining and increasing value, a large number of idle funds will not be able to cope with the unexpected risk of currency depreciation in the future. Sedimentation fund management should adopt a more effective way.

Social insurance fund management refers to the behavior and process of raising social insurance funds, paying benefits, and maintaining and increasing the value of funds. To ensure the basic livelihood of workers and according to the economic affordability of the country and individuals.

Social insurance fund management mainly includes: revenue and expenditure management, budget management, investment operation management, social insurance fund audit supervision and so on.