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江苏省对企业职工基本养老保险基金财政专户收支两条线管理提出了具体的要求:1、严格实行社会养老保险基金财政专户收支两条线的规范化管理。2、实行企业职工基本养老保险基金收支计划及预决算管理。年初由社会保险经办机构根据财政部门要求,编制养老保险基金年度收支计划,经主管部门和财政部门审核后,报同级政府批准后执行;年度终了,经办机构应编报决算。3、确保养老保险基金的安全和全部用于职工基本养老保险。任何部门、单位或个人均不得挤占、挪用和挥霍浪费,也不得用来平衡财政预算;基金结余除预留相当于2个月的支付费用外,应全部购买国债或存入财政专户,不得进行其他形式
Jiangsu Province put forward specific requirements on the two lines of revenue and expenditure management for the basic pension insurance funds for enterprise employees: 1. Strictly implement the standardized management of the two lines of revenue and expenditure of the special account for social endowment insurance funds. 2, the implementation of basic pension insurance funds business plan and budget management. At the beginning of the year, the social insurance agency shall, in accordance with the requirements of the financial department, compile an annual income and expenditure plan for the pension insurance fund which, after being examined and approved by the competent department and the financial department, shall be reported to the government at the same level for approval before implementation; 3, to ensure the safety of pension funds and all for the basic old-age insurance workers. No department, unit or individual shall occupy, misappropriate and squandered waste, nor shall it be used to balance the budget. Except for the reserve fund equivalent to two months’ payment, all purchases of government bonds or special financial accounts shall not be made In other forms