一、社保资金财政监督机制的基本框架 (一) 社保资金财政监督的内容。 《社会保险费征缴暂行条例》、《失业保险条例》明确规定了财政部门对社会保险资金的监督管理职责,规定财政部门对社会保险费征缴机构的征缴质量进行监督,以确保征缴机构准确核实各项社会保险费的费基、费源,应收尽收。 1.对社保资金收入的监督。主要监督社保资金是否按规定的费率应收尽收。社会保障费是社会保障资金的主要来源,是社会保障制度健康运行的基础,其筹集、征收情况,关系到社 First, the basic framework of social security funds financial supervision mechanism (A) the contents of the financial supervision of social security funds. The Provisional Regulations on the Collection of Social Insurance Premiums and Unemployment Insurance Regulations clearly stipulate the responsibility of the financial departments for supervising and managing social insurance funds and require the financial departments to supervise the collection quality of social insurance premium collection agencies so as to ensure the collection Institutions accurately verify the various types of social insurance fees, fees, should be collected. 1. Supervision of social security income. Mainly supervising whether social security funds should be collected according to the stipulated rates. Social security fee is the main source of social security funds and the basis for the healthy operation of the social security system. The situation of raising and collecting social security funds is related to the social