What Is a Social Security Check?

Social security supervision and management refers to the supervision and supervision of the management process and results of social security, especially the relevant management agencies and managers of social security funds, by the national administrative department, full-time supervision department, stakeholders and relevant parties, so that It complies with the requirements of relevant national regulations and policies.

Social security supervision and management

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Social security supervision and management refers to the supervision and supervision of the management process and results of social security, especially the relevant management agencies and managers of social security funds, by the national administrative department, full-time supervision department, stakeholders and relevant parties, so that It complies with the requirements of relevant national regulations and policies.

Establishing a sound social security supervision system is necessary to prevent abuse of power. For example, strengthening the supervision of the revenue, expenditure, operation, and management of social security funds is an important guarantee for realizing social security funds in accordance with the law, special funds, safety, value preservation and value-added. Supervision is not a direct order, command and arrangement of the subject of supervision on the relevant behavior of the subject of supervision. It does not exist the use of economic means to guide the supervision of the object. Good social security supervision is mainly effective through internal and external binding forces. It provides basis and evidence for administrative punishment and legal sanctions for violations. It is an invisible lever for the orderly operation of social security and a healthy development of society and economy. In the chain. [1]

Chinese name

Social security supervision and management

Category

Management behavior

Related field

Socioeconomic

Regulatory authorities

National administrative department, full-time supervision department

Social security supervision and management, as an important mechanism for maintaining and protecting the normal operation of social security, is indispensable in the construction of the social security system. Strengthening the construction of the social security supervision system is conducive to ensuring the stable development of the social security system. This work has the following characteristics: ^[1]

1. The social security rights and interests of social members need to be maintained by the social security supervision system ^[1]

(1) Principles and types of social security supervision and management ^[1]

The social security supervision system can be summarized as a supervision system led by administrative supervision, based on the self-discipline of fund management institutions, and supplemented by specialized supervision and social supervision. In the following, we divide the supervision of social security funds into internal supervision and external supervision according to the relationship between the supervision subject and the subject being supervised. ^[1]

(I) External supervision system of social security

Social security external supervision refers to the supervision of the main body of social security work by organizations and individuals outside the social security agency. In our country, the external supervision of social security can also be divided into the supervision of state organs and social supervision. The supervision of state organs includes the supervision of power organs, administrative organs, judicial organs and specific institutions. Social supervision includes supervision of social organizations, supervision of the masses, and supervision of the media.

1. Supervision of state organs

The supervision of state organs includes not only the supervision of state power organs, administrative organs, and judicial organs, but also the supervision of specific institutions (the National Council for Social Security Fund). The characteristics of this type of supervision are that supervision is carried out in the name of the state and has clear powers, all of which come from the clear authorization of laws and regulations; the procedures for exercising supervision power are strict; There are:

(1) Supervision by state authorities. China implements the system of people's congresses. People's congresses at all levels are the supervision of social security funds by state power organs. They are an important part of the functions performed by state power organs in accordance with the law. The legal supervision of the Social Security Fund by the People's Congress and its Standing Committee is mainly to monitor the legitimacy of administrative regulations, rules and regulatory documents related to the social security fund, and to the laws and regulations of the social security fund. Work supervision refers to the inspection, investigation, supervision and inspection of the daily work of the Social Security Fund by all or part of the members of the People's Congress and its Standing Committee.

(2) Supervision by state administrative agencies. State administrative agencies' supervision of social security funds refers to the supervision of social security funds by people's governments at all levels. In China, people's governments at all levels are the specific executors of the law, and they also have the power to formulate administrative regulations, rules and various regulatory documents. The people's governments at all levels monitor social security funds mainly by formulating administrative regulations, administrative rules, local regulations, and relevant regulatory documents related to fund supervision; adopting forms such as listening to reports and reporting on employment reports, and administering labor security to their subordinates. The social security fund collection, management, operation, and payment of the administrative department and the fiscal and taxation department shall be supervised; the legal system departments (legal affairs offices) at all levels of government shall record the regulatory documents of the above-mentioned organs and conduct legality examinations.

(3) Supervision by the national judicial organs. The supervision of the national judicial organs is an important part of China's supervision system, and it is also an important part of the social security fund supervision system. The supervision of the national judicial organs includes the supervision of the procuratorial organs and the judicial organs. The supervision of the procuratorial organs is a special kind of supervision. The main means of supervision is to bring public prosecutions for illegal acts of individuals, enterprises, and institutions, especially for state agencies (including state-owned enterprises and institutions) and their staff during the performance of their duties Public prosecutions are initiated for illegal activities in the country; prosecution recommendations are issued for related illegal activities of relevant units; reports and complaints are accepted, and parties' applications for protest are decided by the parties. The people's court is the judicial organ in China's judicial system. Therefore, the supervision of the people's court is also called trial supervision, and its means of supervision are mainly the exercise of judicial power.

(4) Supervision by the economic management department. Economic supervision refers to the supervision by the national economic management department of the social security fund management department on behalf of the state in the process of raising, operating and paying for social security funds. The main types of economic supervision are:

Financial supervision. This is the supervision of the financial department on the compliance of social security fund management departments with financial regulations and financial accounting systems, and the budget of social security management agencies. Social security funds come directly or indirectly from the state finance, which has a great impact on the balance of payments and involves future reforms of the financial system. The financial department must predict and control the level of state and corporate burdens. Therefore, financial departments at all levels should strengthen the implementation of the financial and accounting systems of social security funds, and regularly and irregularly monitor the management of fund income households, expenditure households, and special fiscal accounts to ensure that social security funds are paid in full, on time, and on time. Pay in full, correct violations of laws and regulations, ensure the safety and integrity of social insurance funds, prevent and resolve the risks of social insurance fund operations, and promote the healthy and orderly development of social insurance.

-Auditing and supervision. This is the economic supervision carried out by the department specializing in auditing business on the financial revenue and expenditure of social security funds, the effectiveness of social insurance fund operations, and violations of financial laws and regulations. Including the comprehensive audit and supervision of the social security fund's approved collection, settlement, settlement, storage, disbursement, transfer, use, and the status of the fund's operations, preservation, and appreciation; at the same time, the social security fund's final accounts and audit Supervising, auditing and supervising the internal control system of social security funds, auditing the participating employers and social security related matters, etc.

-Financial supervision. Refers to the economic supervision of the state financial management department on whether the financial activities of the social security fund management department are in compliance with the national financial policy. For example, each social security fund account-opening bank should handle the collection and distribution of social security funds in a timely manner in accordance with the relevant collection and distribution agreements and settlement vouchers. In accordance with the provisions of the social security fund management policy, it is necessary to strengthen the review of fund revenue and expenditure and management. The content includes supervision of financial policies, supervision of investment processes and supervision of investment results, checking whether social security financial activities comply with national financial policies, management and operation of funds in accordance with national macro plans, whether fund investment operations are safe, and whether investment income is in accordance with regulations. The social security fund shall supervise the rationality and legality of the storage of social insurance funds.

(5) Supervision of specific institutions. The supervision of specific institutions is a special form of supervision in social security fund supervision. In this chapter, it refers to the supervision of the National Social Security Fund Council on the national social security fund. The objects of supervision are broad and narrow: the former mainly includes institutions and individuals that should be subject to supervision, including the collection, storage, payment and operation of funds. Individuals include those participating in social insurance and can enjoy social insurance benefits. There are also various types of staff in social insurance institutions; the latter refers mainly to the social insurance fund itself.

In addition, there are supervisory agencies at all levels responsible for supervising the performance of relevant departments, seriously investigating and punishing violations of discipline, such as corruption, misappropriation and misappropriation in the management of social security funds, and holding relevant units and personnel accountable according to discipline and law; The postal department should not only issue social security payments in full and on time, but also supervise and inspect the postal agency's payment of social insurance payments, and regularly report the status of social security payments to the administrative department.

2. Social supervision

Social supervision, that is, supervision by non-state agencies, refers to the supervision of social security funds by various social organizations (including political parties) and citizens in accordance with the Constitution and laws.

Social supervision includes the supervision of social organizations, the supervision of citizens and the supervision of public opinion.

(1) Supervision of social organizations. The supervision of social organizations refers to the supervision of social security funds by various democratic parties, the CPPCC and social organizations.

China's democratic parties are participating parties. In the field of social security fund supervision, they also actively carry out supervision through various forms and channels. They are an important force in the supervision of social security funds.

The People's Political Consultative Conference is an organization of the Chinese People's Patriotic United Front. Today, with the issue of social security becoming increasingly prominent, the social security fund is receiving more and more attention at the annual CPPCC meetings. Every year in the "two sessions", a large number of CPPCC members' proposals focus on the issue of social security funds, which fully reflects the supervision of the CPPCC on social security funds.

The supervision of social groups mainly refers to the supervision performed by the mass autonomy organizations, rural mass autonomy organizations, and various non-governmental organizations (NGOs) of trade unions, Communist Youth Leagues, Women's Federations, and urban residents. For example, labor unions are the spokespersons of workers. It supervises the formulation and implementation and management of policies in accordance with the powers granted to trade union organizations at all levels according to the Trade Union Law.

(2) Citizen supervision. Citizen's supervision refers to the supervision performed directly by citizens. Social security funds are "living money" and "living money". Of course, they are closely watched by every citizen, and they should also accept the supervision of every citizen. In addition to reports and complaints, citizens can supervise social security funds by filing reconsiderations and lawsuits on their own social security rights and violations, in order to protect their legitimate rights and interests. Such rights protection actions are also the supervision of the management of social security funds.

(3) Supervision of news and public opinion. The supervision of news media is the supervision of the news media. The deterrent power of public opinion is very strong. News organizations may report truthfully, or make comments, or cause public opinion through polls and other methods. This has aroused the concern of the society and relevant government departments and exerted social pressure on management agencies or staff members with bad behavior. The scope of influence of the news media is large, and the situation must be truthfully and accurately reflected. Due to the increasing importance of social security at present, it has also become an increasingly important target for news media supervision.

In addition, the dual status of workers as one of the bearers of social security costs and the beneficiaries of social security supervises social security. Workers exercise supervision mainly through unions. The employer, as the main bearer of social security costs, supervises the use and management of social insurance funds by the social security management department. The social security management department shall inform the enterprise of the income and expenditure of the fund on a regular basis, and the employer may inquire about relevant doubts.

(II) Internal supervision system of social security

As the name suggests, internal supervision of social security is an oversight system established within the management system of social security, and it is a business activity to prevent handling risks.

1. The meaning of social security internal supervision

Social security internal supervision is divided into narrow and broad sense:

In the narrow sense, social security internal supervision refers to the corresponding internal supervision established by social security agencies, special financial account management agencies, tax collection agencies, and other relevant functional departments of social security funds to prevent operational risks and improve management quality and level. Management system.

In the broadest sense, internal supervision of social security refers to the relevant functions of social security, while accepting entrusted participants in accordance with the law to operate the collection, storage, effective management and use of social security funds, in order to ensure that social security funds are in the process of collection and internal operation. China legally and effectively circumvents investment risks, prevents misappropriation of funds, maximizes fund returns, ensures that funds maintain their value and increase their value, allocates them in a timely manner, and pays in a timely manner. In accordance with national legislation, the principles of unification of fairness and efficiency are used. Economic and administrative means to establish effective supervision and management systems and systems within or between relevant functional departments of the Social Security Fund.

2. China's Current Social Security Internal Supervision System

According to the spirit of the "Notice on Strengthening the Supervision and Management of Social Security Funds" issued by the Ministry of Labor and Social Security, the Ministry of Finance, the Ministry of Information Industry, the People's Bank of China, the Audit Office, the State Administration of Taxation, and the State Post Bureau in July 2002, China The current system of internal supervision of the social security fund is supervised by the following departments: the entire process of social insurance premium collection, social insurance distribution, fund management and operation.

The labor security administrative department is responsible for supervising the collection, payment, and management of the operation fund of social insurance premium collection agencies, social insurance distribution agencies, social security fund management and operation agencies, and regularly and irregularly monitors fund income households, expenditure households, and Special financial accounts and other social security fund bank accounts are subject to supervision and inspection.

Financial departments at all levels are responsible for supervising the implementation of the financial and accounting systems of social security funds, and regularly and irregularly supervising the fund management of fund income households, expenditure households, and special fiscal accounts.

Audit departments at all levels audit and supervise the management and use of social security funds in accordance with the law, and audit the status of fund management of fund income households, expenditure households, and special fiscal accounts.

In areas where social insurance premiums are levied by tax authorities, tax authorities at all levels are responsible for supervising and inspecting the collection of social insurance premiums.

The branches of the People's Bank of China are responsible for the supervision and inspection of the opening and use of social security fund accounts.

Postal departments at all levels are responsible for the supervision and inspection of the distribution of social insurance benefits by postal agencies.

Labor security, finance, auditing, taxation, postal departments and branches of the People's Bank of China at all levels have the right to require the inspected unit to provide or report social insurance premium collection, social insurance payment, and fund storage and operation when conducting inspections in accordance with their respective functions. , Social security fund budget or income and expenditure plan, budget implementation, final accounts and financial reports, and other relevant information. It has the right to consult the accounting documents, accounting books, accounting statements and other relevant materials of the inspected unit related to the management of social security funds. It has the right to correct and stop the violations of social security fund management regulations and policies found in the inspection, and promptly notify the competent authorities. Relevant departments must severely investigate and punish the misappropriation of funds, and hold the relevant leaders and those directly responsible responsible. Disciplinary matters involving government agencies and their staff shall be transferred to the supervisory authority, and those suspected of crime shall be transferred to the judicial organ.

Social insurance fee collection agencies at all levels, social insurance distribution agencies, social security fund management and operation agencies, and fund-opening banks must consciously accept supervision and cooperate with relevant departments to do a good job of inspection. Institutions that refuse to supervise and inspect, do not provide relevant information, or do not truthfully reflect the problem, should recommend relevant departments to impose party discipline and political discipline on relevant leaders and directly responsible persons according to the seriousness of the circumstances.

(3) Means of social security supervision and management

Regarding the choice of supervision means, it is necessary to respect the relevant laws of the state, put the operation of social security on the legal system track, and use laws and regulations to regulate, restrict and supervise the behavior of fund operating entities. The following three monitoring methods can be adopted:

1. Financial supervision

First of all, we must compile and improve supervision reports that are in line with China's social security actualities, such as business statistical reports, accounting information, evaluation reports, etc., improve financial management, and establish a regulatory indicator system. Secondly, in accordance with the relevant provisions of the "Accounting Law", financial supervision of the social security funds and financial accounting work of the handling agency shall be carried out, with a focus on checking whether the financial accounting system is sound and whether the accounting is timely and effective. The focus of financial supervision of the fund's income and expenditure of the agency is to carefully review the annual budget, final accounts of the agency, and monitor whether the fund expenditure plan reported by the agency meets the requirements to ensure that the social insurance fund is fully collected. And timely disbursement, surplus funds are deposited in a proprietary account in a timely manner to prevent the occurrence of misappropriation. The focus of supervision of fund operating agencies is whether the social security fund is safe and complete, whether its value preservation and appreciation is legal, whether benefits or income are included in the social security fund income, annual accounts and financial reports, and accounting statements of relevant departments, and whether the accounting books are true. legitimate.

2. Risk supervision

According to the development of the capital market and possible payment crises and risks, from the perspective of handling the relationship between reducing risk and improving the rate of return of the fund, the investment instruments of the fund are specified, the investment restrictions on each instrument, and the investment in an enterprise or a security Proportion to avoid excessive concentration of risk. According to the "Interim Measures for the Management of the Investment of National Social Security Funds", the main types of investment vehicles are bank deposits, government bonds and other financial instruments with good liquidity, including listed securities investment funds, stocks, and credit ratings. Investment bonds such as corporate bonds and financial bonds above investment grade. In terms of investment instrument portfolios, the proportion of bank deposits and treasury bonds must not be less than 50%, of which the proportion of bank deposits must not be less than 10%, and the proportion of corporate bonds and financial debt investments must not be higher than 10%. Securities investment funds and stock investments The percentage must not be higher than 40%. The assets of a social security fund managed by a single investment manager are invested in securities issued by an enterprise or a single securities investment fund, and must not exceed 5% of the securities issued by the enterprise or the shares of the fund. With the improvement of China's capital market and the improvement of the level of operating institutions, it is possible to invite independent risk assessment institutions to assess the risks of various investment instruments and adjust the risk management standards appropriately in order to achieve the possibility of repayment in full and on time. The better protection and appreciation of the protection fund provide important basis for implementing a sound development strategy and formulating long-term development policies.

3 Qualification supervision

The operation of social security funds must both add value and avoid risks. Therefore, a strict market access system must be established. The specific criteria of the operating organization include whether it has the fund management business qualification approved by the China Securities Regulatory Commission and whether it can reach the paid-in capital. A standard of not less than 50 million yuan, and can maintain a net asset of not less than 50 million yuan at any time, whether it has more than 2 years of experience in securities investment management business in China, and has prudent management and credibility. High, does the operating institution have a record of illegal operations in the financial market, whether it has a sound corporate governance structure, whether professional investment personnel have experience suitable for engaging in social security fund investment management business, and whether the operating institution has complete internal risk control System, operating performance, whether it can ensure the safety of the fund and maintain its value. In accordance with the above provisions, the supervisory agency shall review or forcibly withdraw from the fund's operating agency.