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各市地人民政府、地区行署,省直有关部门:现将财政部等四部委《关于印发〈企业职工基本养老保险基金实行收支两条线管理暂行规定〉的通知》(财社字『1998』6号)转发给你们,并提出以下意见,请一并贯彻执行。一、编制基本养老保险基金收支计划的要求(一)每一预算年度终了后,由市(地)社会保险经办机构按规定提出年度全市(地区)基本养老保险基金收支计划预案,经同级社会保险主管部门审核、财政部门复核后,作为指导性计划分解下达各县(市、区),各县(市、区)社会保险经办机构据此编制本县(市、区)年度基本养老保险基金收支计划,经同级社会保险主管部门审核、财政部门复核,并经同级人民政府审定后,上报市(地)社会保险经办机构和财政部门。(二)市(地)社会保险经办机构根据各县(市、区)上报的基本养老保险基金年度收支计划,编制全市(地区)
Local People’s Governments, Local Administrative Offices and Provincial Direct Departments: Circular of the Ministry of Finance and other four ministries and commissions on the issuance of the Interim Provisions on the Management of Two Lines of Income and Expenditure for Enterprise Employees’ Endowment Insurance Funds 6) forwarded to you, and put forward the following comments, please implement them together. I. Requirements for Compiling the Income and Expenditure Plan of the Basic Endowment Insurance Fund (I) After the end of each budgetary year, the municipal (prefectural) social insurance agency shall, in accordance with the regulations, put forward a plan for the annual income and expenditure plan for the basic pension insurance fund for the city (region) After reviewing by the department in charge of social insurance at the same level and reviewing by the financial department, the social insurance agencies of all counties (cities and districts) and counties (cities and districts) The income and expenditure plan of the basic pension insurance fund shall be reviewed by the department in charge of social insurance at the same level and reviewed by the finance department. After being examined and approved by the people’s government at the same level, it shall be reported to the municipal (district) social insurance agency and the financial department. (2) The municipal (prefectural) and social insurance agencies shall, according to the annual income and expenditure plan of the basic old-age insurance funds reported by counties (cities and districts)