社会保险基金是广大职工和离退休人员的共有财产,是他们的“活命钱”,任何部门和个人都无权挤占挪用。党中央、国务院对这个问题一直十分重视,曾多次强调必须管好用好这笔基金,保证基金的安全完整。1996年国务院办公厅又发出了《关于一些地区挤占挪用社会保险基金问题的通报》。《通报》发出后,全国各级社保机构采取积极措施,加强了对基金的管理,开展了内外结合的审计和切实有效的清退工作,并取得了一定的成效。但不容忽视,目前在这一方面还存在一些问题,有的还相当严重。这是关系到经济发展和社会稳定的大事,各级社保机构必须严肃认真地对待,把这项工作抓紧抓好,一抓到底,抓出实效。 山西省在清退历年挤占挪用基金方面,由于领导重视决心大,措施得力方法对,取得了显著的成绩。现将他们的工作情况和具体做法介绍于后,供参考。 The social insurance fund is the common property of the vast numbers of workers and retired personnel and is their “living money”. No department or individual is entitled to embezzle it. The Central Party Committee and the State Council have all along attached great importance to this issue and have repeatedly stressed the importance of properly managing this fund and ensuring the safety and integrity of the fund. In 1996, the State Council General Office also issued a circular on diverting and appropriating social insurance funds in some areas. After the “Circular” was issued, the social security agencies at all levels in the country took active measures to strengthen the management of the fund, conducted internal and external audits and conducted effective and effective retreat work, and achieved some success. However, we can not ignore this. There are still some problems in this regard, and some of them are still quite serious. This is a major event that has an impact on economic development and social stability. Social security agencies at all levels must take the work seriously and pay close attention to this task. In resolving the divestiture of diversion funds over the years, Shanxi Province has made remarkable achievements due to its emphasis on determination and effective measures. Now their work and specific practices introduced later, for reference.