Social insurance fund is a special fund raised according to the relevant provisions of national laws and regulations to ensure the social insurance benefits of social insurance objects. Except for the specified purposes, no region, department, unit or individual may misappropriate it. Therefore, Article 69 of the Social Insurance Law stipulates that the social insurance fund shall be used exclusively, and no organization or individual may occupy or misappropriate it. Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations. The principle of earmarking is conducive to improving the security of funds, thereby enhancing the credibility of social insurance policies and improving people's enthusiasm for paying social insurance. Article 9 1 of the Social Insurance Law also stipulates the relevant penalties for violating the principle of earmarking: "In violation of the provisions of this Law, those who conceal, transfer, occupy or misappropriate social insurance funds or illegally invest and operate shall be ordered to recover by the social insurance administrative department, financial department and audit institution; Illegal income, confiscate the illegal income; The directly responsible person in charge and other directly responsible personnel shall be punished according to law. " Article 94 stipulates: "Anyone who violates the provisions of this Law and constitutes a crime shall be investigated for criminal responsibility according to law."