Notice on Issuing the "Social Insurance Fund Budget Performance Management Measures"
Caishe [2022] No. 65
People's Bank of China , the finance departments (bureaus), human resources and social security departments (bureaus), and medical security bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government , Xinjiang Production and Construction Corps Finance Bureau, Human Resources and Social Security Bureau, Medical Security Bureau, State Administration of Taxation tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Central State Agencies Pension Insurance Management Center, Agricultural Development Bank of China :
is To implement the relevant spirit of the "Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management" and further improve the level of budget management of social insurance funds, we have formulated the "Measures for the Budget Performance Management of Social Insurance Funds". It is now issued and please comply with it.
Attachment: Social Insurance Fund Budget Performance Management Measures.doc
Ministry of Finance, Human Resources and Social Security, Ministry of Taxation, State Administration of Taxation, National Medical Insurance Administration
May 27, 2022
Social Insurance Fund Budget Performance Management Measures
Chapter 1 General Provisions
Article 1 is for full implementation Social insurance fund budget performance management, establish a scientific, reasonable and standardized budget performance management system, and improve the management level of social insurance funds. According to the " Budget Law of the People's Republic of China ", " Social Insurance Law of the People's Republic of China ", " These Measures are formulated in accordance with relevant provisions such as the Regulations for the Implementation of the Budget Law of the Republic, the Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management.
Article 2 The term “social insurance fund budget performance management” as mentioned in these Measures refers to the integration of performance concepts and requirements into the entire process of social insurance fund budget management, through reasonable determination of performance targets, comprehensive implementation of performance operation monitoring, scientific performance evaluation and practical Strengthen the application of results, further improve policy implementation effects, enhance fund use efficiency, promote fund actuarial balance, and prevent fund operation risks in budget management activities.
Article 3 The targets of social insurance fund budget performance management are various social insurance funds. Including: basic pension insurance fund for enterprise employees, basic pension insurance fund for urban and rural residents, basic pension insurance fund for government agencies and institutions, basic medical insurance for employees (including maternity insurance) fund, basic medical insurance fund for urban and rural residents, and work-related injury insurance fund , unemployment insurance fund , and other social insurance funds established in accordance with national laws and regulations and included in budget management.
Article 4 Basic principles of social insurance fund budget performance management:
(1) Unified leadership and hierarchical responsibility. The central government has unified leadership on the budget performance management of social insurance funds, and each province (autonomous region, municipality directly under the Central Government, hereinafter collectively referred to as the province) is specifically responsible for the budget performance management of social insurance funds in their respective provinces. Strengthen the overall design, and in accordance with the requirements of promoting a fairer and more sustainable social insurance system, establish a social insurance fund budget performance management system, performance indicator system and performance management system with clear goals, standardized management and clear responsibilities.
(2) Full management, comprehensive coverage. Implement the requirements for comprehensive implementation of budget performance management, establish a social insurance fund budget performance management chain in which budget preparation has goals, budget execution is monitored, budget completion is evaluated, and evaluation results are applied, and the social insurance fund budget preparation, execution, adjustment, final accounts, Supervise the implementation of full-process performance management, bring all income, expenditures, and balances of various social insurance funds into the scope of budget performance management, and realize the integration of budget and performance management.
(3) Highlight commonality and take into account individuality. The performance management system and indicator system adapt to the characteristics of social insurance fund management. Highlight the common characteristics of the operation and management of various social insurance funds and strengthen the unity of budget performance management; take into account the differences of different social insurance fund projects and reflect the pertinence of budget performance management.
(4) Incentives are compatible and constraints are strong. Improve the incentive and restraint mechanism for performance management, focus on the use of performance evaluation results when making fund arrangements or policy adjustments, and strengthen the assessment of social insurance fund budget performance management.
Article 5 The budget performance management of social insurance funds shall be led by the financial department, with close cooperation between the social insurance administrative department, social insurance agency and the tax department. The finance department is mainly responsible for taking the lead in formulating performance management methods, performance evaluation plans and indicator systems, reviewing and issuing performance goals, organizing and guiding performance monitoring and performance evaluation, reviewing and approving performance evaluation reports, feedback and application of performance evaluation results, and promoting performance information disclosure. . The social insurance administrative department is mainly responsible for the preliminary review of performance targets, guiding handling agencies to carry out performance monitoring and performance evaluation, forming and submitting performance evaluation reports to the financial department, and proposing application suggestions for performance evaluation results. Social insurance agencies and tax departments are specifically responsible for setting performance targets, operating monitoring, performance self-evaluation, and application of results. Relevant departments must perform their respective duties and form synergy.
Article 6 The central level is responsible for formulating the national social insurance fund budget performance management system, promoting the social insurance fund performance indicator system and performance management informatization construction, reviewing and issuing provincial and regional performance targets, guiding local governments to carry out performance management-related work, and timely reporting to each province Conduct performance evaluations.
The provincial level is responsible for formulating regional performance targets for the province and reporting them to the central level for review before implementation or decomposing them to the coordinating regions. They are responsible for organization, coordination, guidance and assessment, and carry out provincial performance evaluation. The coordinating region is specifically responsible for the social insurance fund budget performance target management , performance operation monitoring, performance evaluation and result application in the region. After the basic pension insurance for enterprise employees is implemented nationwide, the performance management work of each province will be undertaken at the provincial level.
Chapter 2 Performance Targets
Article 7 The formulation of social insurance fund budget performance targets must fully implement the major decisions and arrangements of the Party Central Committee and the State Council on social insurance work, and closely integrate the national economic and social development plans and the development of social insurance undertakings. Special planning, etc. Overall performance targets are set uniformly at the central level. Provincial and regional performance targets are set at the provincial level. The formulation and adjustment of provincial and regional performance targets should be submitted to the central level for review according to procedures. Set performance targets as a prerequisite for social insurance fund budget arrangements.
Article 8 The budget performance targets of social insurance funds are divided into overall targets and annual targets according to time periods. The overall goal is mainly combined with the overall deployment of social insurance work by the Party Central Committee and the State Council, and reflects the expected implementation effects of social insurance policies in a certain period of time in the future. Annual goals are annual planned tasks to achieve overall goals.
Article 9 Social Insurance Fund Budget Performance Indicators are the decomposition and refinement of performance targets. They are specific tools to measure the degree of achievement of performance targets. They are set in a quantitative and qualitative manner, covering decision-making, processes, outputs, benefits, etc. aspect.
(1) Decision-making indicators mainly include the formulation, adjustment and improvement of policies related to social insurance fund management.
(2) Process indicators mainly include policy implementation related to social insurance fund management, fund budget management, risk prevention and control, etc.
(3) Output indicators mainly include the quantity, quality, timeliness, cost and other aspects of fund income and expenditure.
(4) Benefit indicators mainly include economic benefits, social benefits, sustainable development, satisfaction, etc. The selection of
performance indicators should follow the principles of desirable, comparable, measurable and usable.
Article 10 When deploying the social insurance fund budget, the central level shall simultaneously issue guiding provincial and regional performance goals and indicators for the social insurance fund budget. The approval of social insurance fund budget regional performance targets shall be implemented in accordance with the current social insurance fund budget approval procedures.
Chapter 3 Performance Operation Monitoring
Article 11 Performance operation monitoring is a daily management activity that tracks, analyzes and monitors the degree of achievement of social insurance fund performance goals and the progress of budget execution during the implementation of the social insurance fund budget.
Article 12 Performance operation monitoring includes: completion of performance goals, budget implementation progress, risk prevention and control, financial management and accounting, etc.
Notice on Issuing the "Social Insurance Fund Budget Performance Management Measures"
Caishe [2022] No. 65
People's Bank of China , the finance departments (bureaus), human resources and social security departments (bureaus), and medical security bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government , Xinjiang Production and Construction Corps Finance Bureau, Human Resources and Social Security Bureau, Medical Security Bureau, State Administration of Taxation tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, Central State Agencies Pension Insurance Management Center, Agricultural Development Bank of China :
is To implement the relevant spirit of the "Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management" and further improve the level of budget management of social insurance funds, we have formulated the "Measures for the Budget Performance Management of Social Insurance Funds". It is now issued and please comply with it.
Attachment: Social Insurance Fund Budget Performance Management Measures.doc
Ministry of Finance, Human Resources and Social Security, Ministry of Taxation, State Administration of Taxation, National Medical Insurance Administration
May 27, 2022
Social Insurance Fund Budget Performance Management Measures
Chapter 1 General Provisions
Article 1 is for full implementation Social insurance fund budget performance management, establish a scientific, reasonable and standardized budget performance management system, and improve the management level of social insurance funds. According to the " Budget Law of the People's Republic of China ", " Social Insurance Law of the People's Republic of China ", " These Measures are formulated in accordance with relevant provisions such as the Regulations for the Implementation of the Budget Law of the Republic, the Opinions of the Central Committee of the Communist Party of China and the State Council on the Comprehensive Implementation of Budget Performance Management.
Article 2 The term “social insurance fund budget performance management” as mentioned in these Measures refers to the integration of performance concepts and requirements into the entire process of social insurance fund budget management, through reasonable determination of performance targets, comprehensive implementation of performance operation monitoring, scientific performance evaluation and practical Strengthen the application of results, further improve policy implementation effects, enhance fund use efficiency, promote fund actuarial balance, and prevent fund operation risks in budget management activities.
Article 3 The targets of social insurance fund budget performance management are various social insurance funds. Including: basic pension insurance fund for enterprise employees, basic pension insurance fund for urban and rural residents, basic pension insurance fund for government agencies and institutions, basic medical insurance for employees (including maternity insurance) fund, basic medical insurance fund for urban and rural residents, and work-related injury insurance fund , unemployment insurance fund , and other social insurance funds established in accordance with national laws and regulations and included in budget management.
Article 4 Basic principles of social insurance fund budget performance management:
(1) Unified leadership and hierarchical responsibility. The central government has unified leadership on the budget performance management of social insurance funds, and each province (autonomous region, municipality directly under the Central Government, hereinafter collectively referred to as the province) is specifically responsible for the budget performance management of social insurance funds in their respective provinces. Strengthen the overall design, and in accordance with the requirements of promoting a fairer and more sustainable social insurance system, establish a social insurance fund budget performance management system, performance indicator system and performance management system with clear goals, standardized management and clear responsibilities.
(2) Full management, comprehensive coverage. Implement the requirements for comprehensive implementation of budget performance management, establish a social insurance fund budget performance management chain in which budget preparation has goals, budget execution is monitored, budget completion is evaluated, and evaluation results are applied, and the social insurance fund budget preparation, execution, adjustment, final accounts, Supervise the implementation of full-process performance management, bring all income, expenditures, and balances of various social insurance funds into the scope of budget performance management, and realize the integration of budget and performance management.
(3) Highlight commonality and take into account individuality. The performance management system and indicator system adapt to the characteristics of social insurance fund management. Highlight the common characteristics of the operation and management of various social insurance funds and strengthen the unity of budget performance management; take into account the differences of different social insurance fund projects and reflect the pertinence of budget performance management.
(4) Incentives are compatible and constraints are strong. Improve the incentive and restraint mechanism for performance management, focus on the use of performance evaluation results when making fund arrangements or policy adjustments, and strengthen the assessment of social insurance fund budget performance management.
Article 5 The budget performance management of social insurance funds shall be led by the financial department, with close cooperation between the social insurance administrative department, social insurance agency and the tax department. The finance department is mainly responsible for taking the lead in formulating performance management methods, performance evaluation plans and indicator systems, reviewing and issuing performance goals, organizing and guiding performance monitoring and performance evaluation, reviewing and approving performance evaluation reports, feedback and application of performance evaluation results, and promoting performance information disclosure. . The social insurance administrative department is mainly responsible for the preliminary review of performance targets, guiding handling agencies to carry out performance monitoring and performance evaluation, forming and submitting performance evaluation reports to the financial department, and proposing application suggestions for performance evaluation results. Social insurance agencies and tax departments are specifically responsible for setting performance targets, operating monitoring, performance self-evaluation, and application of results. Relevant departments must perform their respective duties and form synergy.
Article 6 The central level is responsible for formulating the national social insurance fund budget performance management system, promoting the social insurance fund performance indicator system and performance management informatization construction, reviewing and issuing provincial and regional performance targets, guiding local governments to carry out performance management-related work, and timely reporting to each province Conduct performance evaluations.
The provincial level is responsible for formulating regional performance targets for the province and reporting them to the central level for review before implementation or decomposing them to the coordinating regions. They are responsible for organization, coordination, guidance and assessment, and carry out provincial performance evaluation. The coordinating region is specifically responsible for the social insurance fund budget performance target management , performance operation monitoring, performance evaluation and result application in the region. After the basic pension insurance for enterprise employees is implemented nationwide, the performance management work of each province will be undertaken at the provincial level.
Chapter 2 Performance Targets
Article 7 The formulation of social insurance fund budget performance targets must fully implement the major decisions and arrangements of the Party Central Committee and the State Council on social insurance work, and closely integrate the national economic and social development plans and the development of social insurance undertakings. Special planning, etc. Overall performance targets are set uniformly at the central level. Provincial and regional performance targets are set at the provincial level. The formulation and adjustment of provincial and regional performance targets should be submitted to the central level for review according to procedures. Set performance targets as a prerequisite for social insurance fund budget arrangements.
Article 8 The budget performance targets of social insurance funds are divided into overall targets and annual targets according to time periods. The overall goal is mainly combined with the overall deployment of social insurance work by the Party Central Committee and the State Council, and reflects the expected implementation effects of social insurance policies in a certain period of time in the future. Annual goals are annual planned tasks to achieve overall goals.
Article 9 Social Insurance Fund Budget Performance Indicators are the decomposition and refinement of performance targets. They are specific tools to measure the degree of achievement of performance targets. They are set in a quantitative and qualitative manner, covering decision-making, processes, outputs, benefits, etc. aspect.
(1) Decision-making indicators mainly include the formulation, adjustment and improvement of policies related to social insurance fund management.
(2) Process indicators mainly include policy implementation related to social insurance fund management, fund budget management, risk prevention and control, etc.
(3) Output indicators mainly include the quantity, quality, timeliness, cost and other aspects of fund income and expenditure.
(4) Benefit indicators mainly include economic benefits, social benefits, sustainable development, satisfaction, etc. The selection of
performance indicators should follow the principles of desirable, comparable, measurable and usable.
Article 10 When deploying the social insurance fund budget, the central level shall simultaneously issue guiding provincial and regional performance goals and indicators for the social insurance fund budget. The approval of social insurance fund budget regional performance targets shall be implemented in accordance with the current social insurance fund budget approval procedures.
Chapter 3 Performance Operation Monitoring
Article 11 Performance operation monitoring is a daily management activity that tracks, analyzes and monitors the degree of achievement of social insurance fund performance goals and the progress of budget execution during the implementation of the social insurance fund budget.
Article 12 Performance operation monitoring includes: completion of performance goals, budget implementation progress, risk prevention and control, financial management and accounting, etc.Focus on the completion of social insurance premium income, the arrival of fiscal subsidy income arranged by general public budget , payment of social insurance benefits, and the balance of social insurance fund revenue and expenditure.
Article 13 Performance operation monitoring is carried out by the coordinating regional organization, mainly using the target comparison method, using a combination of quantitative analysis and qualitative analysis to regularly compare and analyze performance realization with expected performance goals. Performance monitoring includes timeliness, compliance and effectiveness monitoring.
Article 14 The coordinating region must promptly correct problems discovered during performance monitoring, improve weak links in the work, and ensure that performance goals are achieved as scheduled with quality and quantity.
Chapter 4 Performance Evaluation, Result Feedback and Application
Article 15 Performance evaluation is to use scientific and reasonable performance evaluation indicators , evaluation standards and methods in accordance with relevant requirements after the completion of the annual budget of the social insurance fund, based on It is an activity to objectively and fairly measure, analyze and judge the performance goals set, the degree of goal achievement, policy output effects, etc., and form evaluation results.
Article 16 The content of performance evaluation mainly includes: the development of budget management of social insurance funds, the implementation of relevant policies for social insurance fund management, and the sustainable operation of social insurance funds.
Article 17 Performance evaluation includes coordinating regional self-evaluation and superior department performance evaluation. The coordinating regional self-evaluation shall be organized by the financial department at the same level, and attention shall be paid to improving the quality of performance self-evaluation. Provincial finance departments take the lead in organizing provincial performance evaluations for coordinating areas below the provincial level. When conditions are ripe, the Ministry of Finance will take the lead in organizing a national performance evaluation.
According to work needs, the performance evaluation work can be entrusted to third parties such as intermediaries and experts for specific implementation.
coordinates regional self-evaluation and provincial performance evaluation using a combination of quantitative and qualitative evaluation . The specific evaluation method is mainly the comparative method.
Article 18: Each coordinating region shall carry out performance self-evaluation work by insurance category as required, and submit a performance self-evaluation report for the previous year to the provincial level before the end of May each year. Each province carries out provincial performance evaluation work as required, and submits the previous year's provincial performance evaluation report to the central level before the end of July each year.
performance self-evaluation reports and provincial performance evaluation reports must be complete in content, authentic in data, and objective in results. Existing problems must be discovered in a timely manner. When performance goals are not completed or the performance goals deviate significantly, the reasons must be analyzed and explained, and improvement measures must be studied and proposed. .
Article 19 The provincial level shall carry out provincial performance evaluation based on the self-evaluation results of each coordinating region, analyze and evaluate the actual performance of each coordinating region, put forward targeted suggestions and measures, and promptly feedback the evaluation results to the relevant coordinating regions. .
Article 20 It is necessary to strengthen the application of performance evaluation results, use the performance evaluation results as an important basis for improving policies related to social insurance fund management and improve management, and gradually apply the performance evaluation results in fund arrangements. Problems discovered during performance evaluation must be rectified in a timely manner.
Chapter 5 Organization and Implementation
Article 21 Increase the disclosure of social insurance fund performance information, and gradually promote the submission of performance information such as important performance targets and performance evaluation results of social insurance fund budgets to the people's congresses at the same level and make them public to the public. Accept Supervision by the National People's Congress and all sectors of society.
Article 22 The central level shall carry out the assessment of the budget performance management of social insurance funds in each province in accordance with departmental responsibilities, establish a system for reporting assessment results, praise those who have achieved significant results in budget performance management, and conduct interviews and interview those who have failed to advance the work. Ordered rectification within a time limit.
Chapter 6 Supplementary Provisions
Article 23 The budget performance management of social insurance funds managed by the Central State Agencies Pension Insurance Management Center shall be implemented with reference to the relevant provisions of these Measures.
Article 24 Each province may formulate specific implementation measures based on these measures and combined with the actual situation of the province.
Article 25 These Measures will come into effect on January 1, 2023.
In these Measures, the social insurance administrative department refers to the human resources and social security administrative department and the medical security administrative department, and the social insurance agency refers to the human resources and social security agency and the medical security agency.
