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加强基本养老保险基金的管理,确保其完整与安全,是我国企业职工基本养老保险制度深化改革的重要内容和必要的物质基础。1991年和1995年,国务院发布的关于企业职工养老保险制度改革的两个重要文件中,对养老保险基金的管理与监督,均做了相应的规定。这次,国务院《决定》进一步明确提出:“基本养老保险基金实行收支两条线管理,要保证专款专用,全部用于职工养老保险,严禁挤占挪用和挥霍浪费”。这是针对我国目前基本养老保险基金管理的现状,为推动统一的养老保险制度顺利实施及适应社会保险事业发展需要所做出的重要决策。
Strengthening the management of the basic pension insurance fund to ensure its completeness and safety is an important part and a necessary material basis for deepening the reform of the basic old-age insurance system for the employees of enterprises in our country. In 1991 and 1995, two important documents promulgated by the State Council on the reform of the pension insurance system for enterprise workers made corresponding stipulations on the management and supervision of pension funds. This time, the “decision” of the State Council further clarified that “the basic old-age insurance fund shall be administered in two lines: revenue and expenditure. It is necessary to ensure that the funds are earmarked and used exclusively for the endowment insurance of staff and workers, and it is strictly forbidden to misappropriate and waste waste.” This is aiming at the current situation of the basic pension fund management in our country, and important decisions made to promote the smooth implementation of a unified pension insurance system and to meet the needs of the development of social insurance.