社会保险基金作为老百姓的保命钱,其安危涉及到千家万户的利益。然而,由于种种原因,挪用、挤占社会保险基金的现象时有发生。比如,近年来披露的湖南省邵阳市挪用养老保险基金案、太原市财政局社会保障科科员薛文杰挪用社保基金8609万元案、广州挪用8亿元社保 Social insurance funds as people’s life-saving money, its safety concerns the interests of millions of households. However, due to various reasons, the phenomenon of misappropriation and expropriation of social insurance funds has occurred. For example, disclosed in recent years, Shaoyang City, Hunan Province, the case of embezzlement of pension funds, Social Security Section of Taiyuan City Bureau of Social Security Xue Wenjie misappropriation of social security fund 86,090,000 yuan case, Guangzhou misappropriation of 800 million yuan social security