改革开放以来,社会保险基金增长较快,对经济的发展和社会的稳定起到了一定的积极作用。但是,由于管理制度不健全,社会保险基金的使用脱离财政管理和监督,挤占挪用现象十分严重。为扭转社会保险基金管理的混乱局面,山西省吕梁地区财政部门按照“收支两条线”的管理原则,对社会保险基金实行了“六统一”、“一监督”的管理办法。统一社会保险基金管理范围。他们明确规定,由各级劳动、人事、民政部门的社会保险管理机构(以下简称“各级主管机构”)依据国家法律、法规和规章,向公民、法人和其他组织收取的养老保险基金、失业保险基金、医疗保险基金、工 Since the reform and opening up, the social insurance fund has been growing rapidly, which has played a certain positive role in economic development and social stability. However, as the management system is not perfect, the use of social insurance funds is out of financial management and supervision, and the phenomenon of diversion and misappropriation is very serious. In order to reverse the chaotic situation in the management of social insurance funds, the financial department of Lvliang in Shanxi Province implemented the “Six Unities” and “One Supervision” on the social insurance funds according to the principle of “two lines of revenue and expenditure” Management approach. Uniform social insurance fund management. They clearly stipulate that the pension insurance funds collected from citizens, legal persons and other organizations by the social insurance administrations (hereinafter referred to as “competent authorities at all levels”) of labor, personnel affairs and civil affairs departments at all levels in accordance with national laws, rules and regulations , Unemployment insurance funds, medical insurance funds, workers