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《中共中央国务院关于切实做好国有企业下岗职工基本生保障和再就业工作的通知》(中发〔1998〕10号)明确规定,保障下岗职工基本生活的资金,一定要加强管理和监督,保证专款专用,不得挪用于其他任何方面开支。近来发现个别地方和企业违反上述规定,出现挤占、挪用和冒领国有企业下岗职工基本生活保障资金的现象,造成了很坏的影响。为切实加强国有企业下岗职工基本生活保障资金的管理和监督,现就有关问题通知如下: 一、建立健全财务规章制度,规范资金管理。劳动保障部和财政部等部门先后制定、下发了《关于加强国有企业下岗职工管理和再就业服务中心建设有关问题和通知》(劳社部发〔1998〕8号)、《关于印发〈国有企业下岗职工基本生活保障和再就业资金管理暂行办法〉的通知》(财社字〔1998〕94号)、《关于中央财政支持地方国有企业下岗职工基本生活保障和再就业工作及解决企业离退休人员养老金发放问题专项借款使用管理办法的通知》(财社字〔1998〕102号)、《关于印发〈中直企业下岗职工中央财政补助资金使用管理办法〉的通知》(财工字〔1998〕329号)等规范资金使用管理的文件。各级劳动保障、财政部门要认真贯彻执行,并要结合本地实际制定具体的实施办法,明确资金的申请、筹集、使用程序和管理办法。?
The Notice of the Central Committee of the Communist Party of China and the State Council on Effectively Doing a Basic Health Insurance and Re-employment for Laid-off Workers in State-Owned Enterprises (No. 10 [1998] of the CPC Central Committee and the CPC Central Committee and the Central Committee of the Communist Party of China) clearly stipulates that the funds for safeguarding the basic livelihood of laid-off workers must be strengthened to ensure the management and supervision Earmarked, shall not be diverted to any other expenses. Recently, it has been found that the phenomenon of squatting, misappropriation and falsification of basic living allowances for laid-off workers of State-owned enterprises has been caused by the violation of the above provisions in some places and enterprises and has had a very bad influence. In order to effectively strengthen the management and supervision of basic living allowances for laid-off workers of state-owned enterprises, we hereby notify you of the relevant issues as follows: I. Establish and improve financial rules and regulations and standardize fund management. The Ministry of Labor and Social Security and the Ministry of Finance successively formulated and issued the Circular on Relevant Issues and Notices on Strengthening the Administration of Laid-off Workers and Re-employment Service Centers for State-owned Enterprises (Laoshebufa [1998] No. 8), the " Circular on Provisional Measures for the Management of Laid-off Workers’ Basic Livelihood Security and Reemployment Funds (Cai Shui Zi [1998] No. 94), Circular on the Basic Livelihood Protection and Reemployment for Laid-off Workers from Local State-owned Enterprises and Resolving the Retirement of Enterprises Notice on the Administration of the Use of Special Loans for the Issue of Pensions for Parents (Cai Shui Zi [1998] No. 102), Notice on Printing and Distributing the Administrative Measures on the Use of Subsidy Funds for Central Governmental Subsidy Workers in Central Enterprises ] No. 329) and other documents regulating the use of funds management. Labor and social security at all levels and the financial departments should conscientiously implement them, and formulate specific implementation measures in line with the actual conditions in the country so as to clarify the procedures for the application, collection and use of funds and the management measures. ?